CANTONMENT BOARD, MHOW, SAUGOR & ANOTHER vs M.P STATE ROAD TRANSPORT CORPN,REWA TRANSPORT SERVICES, REW

The Supreme Court ruled that the Cantonment Board lacks the authority to levy entry tax on motor vehicles due to the prohibition in Section 6(1) of the Madhya Pradesh Motor Vehicles Taxation Act, 1947, which restricts local authorities from imposing such taxes. The Court held that the powers of the Cantonment Board under Section 60(1) of the Cantonment Act are not co-extensive with those of a Municipality under Section 127 of the Madhya Pradesh Municipalities Act, 1961. Consequently, the High Court's judgment was upheld, affirming the prohibition on the imposition of entry tax by the Cantonment Board.