Section 103B(1) in Karnataka Municipal Corporations Act, 1976
(1)Notwithstanding anything contained in section 19 of the Karnataka Motor Vehicles Taxation Act 1957 (Karnataka Act 35 of 1957) the Corporation may in addition to the tax levied under that Act, levy and collect an infrastructure cess, at such rate not exceeding five hundred rupees per annum as may be prescribed on every motor vehicle suitable for the use on roads within the city and different rates may be prescribed in respect of different classes of motor vehicles.Explanation. - For the purpose of this section "motor vehicle" shall have the same meaning assigned to it in the Motor Vehicles Act, 1988 (Central Act 59 of 1988).
