Cess Authorities

An officer or authority and the officers appointed to assist the officer or the authority shall be deemed to have powers under section 11 and section 11A of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No.35 of 1957) and to be public servant within the meaning of section 21 of the Indian Penal Code, 1860 (Central Act 45 of 1860). Provided, the authorities under this Act, shall be additional authorities only for a particular type of motor vehicles or such similar establishments to be notified by the Government through a notification.