Section 8 in Karnataka Motor Vehicles Taxation Act, 1957
8. Payment of additional tax.
- When any motor vehicle in respect of which a tax has been paid is altered or proposed to be used in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle shall pay an additional tax of a sum which is equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of its being altered or so proposed to be used and the [taxation authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] shall not grant a fresh [taxation card] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] in respect of such vehicle so altered or proposed to be so used until such amount of tax has been paid.
