JUDGMENT

Pattanaik, J.-These six appeals raise a common question and are directed against the judgment of the Madhya Pradesh High Court, the said common question of law being whether the Cantonment Board is entitled to levy entry tax on Motor Vehicles? The High Court of Madhya Pradesh by the impugned judgments has come to the conclusion that in view of the bar of imposition of tax by any local authority contained in Section 6(1) of the Madhya Pradesh Motor Vehicles Taxation Act, 1947 (hereinafter referred to as the Taxation Act ) the Municipality could not have imposed the entry tax on Motor Vehicles conferred under Section 127 of the Madhya Pradesh Municipalities Act, 1961 (hereinafter referred to as the Municipalities Act ) and consequently the Cantonment Board in exercise of its power under Section 60(1) of the Cantonment Act cannot impose the entry tax on motor vehicles, the said power be co-extensive with the power of a Municipality under Section 127 of the Municipalities Act.

2. The broad facts leading to the impugned judgments of Madhya Pradesh High Court may be briefly stated as under :

To consolidate and amend the law relating to the administration of Cantonments the Canton