ORDER

1. The only question which falls for consideration in this appeal by special leave is whether the aPpellantMunicipal 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 Taxation Act, 1947, which has been extended to the whole of Madhya Pradesh by the Madhya Pradesh Taxation Laws (Extension) Act, 1957, with effect from 1-11-1957. The said provision contained in Section 6 reads as follows :

"6. Bar of imposition of tax by any local authoritv. (l) Notwithstanding anything contained in any other enactment for the time being in force, no local authority shall, after the 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 before 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."

2. The learned counsel appearing for the Municipal Council has placed reliance on the provisions contained in Section 127(1) (iii) of the Madhya