Shivdayal, J.- This is a letters patent appeal from the judgment of a learned single Judge, who decided second appeal arising out of a suit instituted by the respondent Laxmi Narayan against the appellant Municipal Committee, Sabalgarh.

2. Lax mi Narayan is the proprietor of a cinema talkies called Laxmi Talkies. The Municipal Committee, Sabalgarh realised from him an amount of Rs. 2,864.68 nP. as entertainment tax for the period between May 30, 1958 and January 11,1959 under the Entertainment Tax Bye Laws framed by the Municipal Committee. In his suit Laxmi Narayan challenged the power of the Municipal Committee to recover this tax from him on the ground that under the Central Provinces and Berar Entertainment Duty Act, 1936 (Act No. XXX of 1936) which had been extended to the whole of Madhya Pradesh, it was only the State Government which could levy entertainment tax and the Committee had no such power.

3. The bye-laws by virtue of which the impugned tax was collected from the plaintiff were published as an appendix to the Gwalior Government Gazette dated March 9, 1946. They are called Entertainment Tax Bye-laws of the Municipal Committee, Sabalgarh. They were made in exercise of the power vested in it under section 52 (j) of the Gwalior State Municipalities Act, Samvat 1993.

4. The said Gwalior State Municipalities Act was repealed by the Madhya Bharat Municipalities Act, 1954 but the bye-laws made under the repealed law continued to remain in force by virtue of the saving clause in proviso (c) to section 2.

5. Consequent upon the re-organisation of States the Madhya Pradesh Taxation Laws (Extension) Act No. XVIII of 1957 (hereinafter called the Extension Act) extended the Central Provinces and Berar Entertainments Duty Act No. XXX of 1936 (hereinafter called the Entertainment Act), to the entire Madhya Pradesh. By virtue of section 6 of the Extension Act every law corresponding to the Entertainment Act in force in any region of the State of Madhya Pradesh other than Mahakoshal stood repealed.

6. Under the Entertainment Tax Bye-laws of the Municipality, Sabalgarh which continued to be in force upto October 31, 1957 the Municipal Committee was empowered to levy and recover entertainment tax. The Entertainment Act which became applicable to Sabalgarh as well on and from November 1, 1957 empowered only the State Government to recover Entertainment tax, but not a Municipal Committee.

7. The question for determination before us is whether the said Entertainment lax Bye-Jaws stood repealed "as a corresponding law within the meaning of section 6 of the Extension, Act, 1957". The learned single Judge has answered this question in the affirmative and in consequence upheld the decree in favour of the plaintiff which was passed by the trial Judge and reversed the decision of the first appellate Court by which the plaintiff's suit was dismissed.

8. It is urged by Shri Mungre, learned counsel for the Municipal Committee that in its effect section 6 of the Extension Act did not repeal the said bye -laws. His argument is that what is repealed is "any law corresponding to any of the Acts now extended" and the Gwalior Municipalities Act, Samvat 1993 under which the bye-laws were made or the Madhya Bharat Municipalities Act, 1954 under which the bye-laws were deemed to have been made and continued to remain in force "were not corresponding laws" inasmuch as the pith and substance of those parent Acts was not taxation. While the Act extended, namely the Entertainments Duty Act. 1936 had for its pith and substance 'taxation'. We are unable to accept this contention. It seems quite clear to us that on the reorganisation of States and the formation of the new State of Madhya Pradesh which comprised of four pre-existing States the anxiety of the legislature was to bring about uniformity in laws applicable to the entire territory of the new State. It is well known that several laws which were in force in a particular region of the new State of Ma