( 1 ) PETITIONERS in both the Writ Petitions (W. P. No. 177 of 2001 Jabalpur Bus Operators Association and others v. The State of M. P. and another and W. P. No. 1629 of 2001 Daya Chand Jain v. State of M. P. and another) have challenged the competence of Municipal corporation to impose toll on the entry of vehicles within the Municipal Limits under sub-sec. (6) of S. 132 of the M. P. Municipal Corporation Act, 1956 (for short the Act of 1956) and submit that the entry tax is being collected from the bus owners without any authority: more so when tax is being paid under S. 3 of the M. P. Motoryan Adhiniyam, 1991 (for short The Act of 1991 ). Section 6 of the Act of 1991 is similar to S. 6 of the Motor Vehicles Taxation Act, 1947 which imposes bar on any local authority to impose tax in respect of the motor vehicles in question. Contention is that tax is being paid by the petitioners for use of roads maintained by the State, therefore, they can bring in and take out the buses from the bus-stand since they pay tax for it. Petitioners depend on the decision in Madhya Pradesh State Road Transport Corporation v. Municipal Council, Mansa (M. P. No. 1540 of 1975 ). Mu