ORDER Bishambhar Dayal, C.J. This is a writ petition under Articles 226 and 227 of the Constitution by the Orient Paper Mills, Amlai. The Petitioner has taken on lease certain forests from which bamboos are removed and brought to the Mills at Amlai by trucks. These trucks pass through the municipal area Shahdol before reaching the Mills. The Municipal Council of Shahdol is charging octroi as well as toll tax from these trucks which charge is challenged in this writ petition. It is not denied in the return that the Petitioner's trucks loaded with Bamboos pass through the Municipal area of Shahdol. What has been alleged in the rejoinder is that since the trucks move within the Municipal area, the Municipal Council is entitled to charge octroi duty. We are unable to agree When the trucks of the Petitioner loaded with bamboos pass through the municipal Area it does not mean that goods are imported into the municipal limits. The difference between goods being transported through and goods being imported into a municipal area is notable and the Municipal Council is not entitled to charge the octroi tax on the Petitioner's trucks, passing through its area. With regard to the toll tax it is enough to quote Section 6(1) of the M.P. Motor Vehicles Taxation Act, 1947, which is as under: (1) Notwithstanding anything contained in any other enaotment 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. According to this Sub-section no local authority has any right after the commencement of this Act to charge any tax on motor vehicles. The charge of toll tax, is therefore wholly illegal. All that has been said in the return is that this charge has been going on since a very long time and the Municipal Council is entitled to make that charge. The charge of toll tax, is therefore wholly illegal. All that has been said in the return is that this charge has been going on since a very long time and the Municipal Council is entitled to make that charge. In view of the clear prohibition in Section 6(1) ibid it is not possible to uphold such recovery even if it was going on since a very long time. Learned Counsel for the Respondent relied upon Swaroop Chand Jain v. State of M.P.(1). That was a case in which toll tax does not appear to have charged on motor vehicles and was charged on carts and head-loads. Consequently consideration of Section 6 of the M.P. Motor Vehicles Taxation Act, 1947 was not relevant and the case is distinguishable. The petition is therefore allowed and the Respondent is prohibited from realising the tax on the Petitioner's trucks loaded with bamboos passing through the municipal area of Shahdol. The Petitioner will get costs of this petition from the Respondent. Counsel's fee Rs. 100/-, if certified. The out-standing amount of security shall be refunded to the Petitioner. Petition allowed