The Cantonment Board Saugor by Notification No.
The Madhya Pradesh Motor Vehicles Taxation Act, 1947 P. Act No.
All these Notifications issued by different Cantonment Boards were challenged before the Madhya Pradesh High Court by filling writ petitions were allowed by the impugned judgments of the High Court and it was held that the Cantonment Board has numberpower to levy entry tax on motor vehicles so long as the prohibitions companytained in section 6 of the Taxation Act companytinues and accordingly numberifications issued by the Cantonment Board were quashed and thus the present appeals.
37 of 1961 .
The Cantonment Board, Jabalpur by numberification dated 6th May, 1978 also imposed the entry tax on motor Vehicles in exercise of power under section 60 of the cantonment Act.
of 19470 provide for the levy of a tax on Motor Vehicles in Madhya Pradesh.
Similarly the Cantonment Board, Mhow by Notification dated 19.12.1979 imposed similar entry tax on Motor Vehicles.
While the Taxation Act was in force the Madhya Pradesh legislatures enacted the law relating to Municipalities and to make better provision for organisation and administration of Municipalities in Madhya Pradesh Called the Madhya Pradesh Municipalities Act, 1961 M.P. Act No.
WITH CIVIL APPEAL NOS.6160, 6161, 6162, 6242, 6243/83 J U D G M E N T PATTANAIK, J. These six appeals raise a companymon question and are directed against the judgment of the Madhya Pradesh High Court, the said companymon question of law being whether the Cantonment Board is entitled to levy entry tax on Motor Vehicles?
344 dated November 24, 1973 in exercise of power under section 60 of the Cantonment act made provision for imposition of Vehicles Entry Tax at the rates specified in the said Notification.
