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Judgment
The only question which falls for consideration in this appeal by special leave is whether the appellant-Municipal Council is competent to levy toll tax on motor vehicles in view of the provisions contained in Section 6 of the Madhya Pradesh Motor Vehicles Tax Act, 1947, which has been extended to the whole of Madhya Pradesh by the Madhya Pradesh Taxation Laws (Extension) Act, 1957, with effect from November 1, 1957. The said provision contained in Section 6 reads as follows :-
"6. Bar of imposition of tax by any local authority.
(1) Notwithstanding anything contained in any other enactment for the time being in force, no local authority shall, after commencement of this Act, impose or enhance a tax, toll or licence fee in respect of a motor vehicle and if any local authority has imposed such tax, toll or licence fee since the 1st day of April, 1942, and the same is still in force at the commencement of this Act any person who is liable to pay such tax, toll or licence fee to such authority shall be deemed to have paid it."
The learned counsel appearing for the Municipal Council has placed reliance on the provisions contained in Section 127 (l)(iii) of the Madhya Pradesh Municipalities Act, 1961. The said provision is as follows :-
"127. Taxes which may be imposed -
(1) A Council may, from time to time, and subject to the provisions of this Chapter and any. general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipality any of the following taxes, for the purpose of this Act, namely.-
(i) to (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii) a tax on vehicles, boat and animals used as aforesaid entering the limits of the Municipality but not liable to taxation under Clause (ii)."
The submission of the learned counsel is that since the Madhya Pradesh Municipalities Act is a later enactment it overrides the provisions contained in Section 6 of the Madhya Pradesh Motor Vehicles Taxation Act. The said contention has been rejected by the High Court on the view that the Madhya Pradesh Motor Vehicles Taxation Act is a special enactment while Madhya Pradesh Municipalities Act is a general enactment and that the provisions of Section 127(1)(iii) and Section 6 are to be read in a way that both can stand together and on that basis the High Court has observed the words ''tax on vehicles'' used in Section 127 (1) (iii) of the Madhya Pradesh Municipalities Act means vehicles other than motor vehicles.
We have perused the impugned judgment of the High Court. In our opinion, the said judgment does not call for any interference by this Court and we do not find any infirmity in the said judgment. The appeal is, therefore, dismissed. No order as to costs.