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Issues Involved:
1. Competence of Municipal Corporation to impose toll on vehicle entry within Municipal Limits u/s 132(6) of the M.P. Municipal Corporation Act, 1956. 2. Conflict between decisions of co-equal Benches of the Apex Court and the binding precedent to be followed by the High Court. Summary: Issue 1: Competence of Municipal Corporation to Impose Toll The petitioners challenged the Municipal Corporation's authority to impose toll on vehicle entry within Municipal Limits u/s 132(6) of the M.P. Municipal Corporation Act, 1956, arguing that the entry tax was being collected without authority, especially since tax is already paid u/s 3 of the M.P. Motoryan Adhiniyam, 1991. They contended that Section 6 of the Act of 1991, similar to Section 6 of the Motor Vehicles Taxation Act, 1947, bars any local authority from imposing tax on motor vehicles. The petitioners relied on the decision in Madhya Pradesh State Road Transport Corporation v. Municipal Council, Mansa. The Municipal Corporation, Jabalpur, defended its authority to levy the tax based on Sub-section (6) of Section 132 of the Act of 1956 and cited the decision in Cantonment Board, Mhow v. Madhya Pradesh State Road Transport Corporation. Issue 2: Conflict Between Decisions of Co-equal Benches The petitioners argued that the decision in Municipal Council, Mansa should be followed as it is a later decision, while the respondents contended that the earlier decision in Cantonment Board, Mhow should prevail as it was not considered in the later decision. The Full Bench of the High Court referred to the decision in State of M.P. v. Balveer Singh, which held that in case of conflict between co-equal Benches of the Apex Court, the High Court should follow the judgment that appears more elaborate and accurate. The Court examined various High Court and Supreme Court decisions on the binding nature of precedents, emphasizing the importance of consistency and certainty in judicial decisions. The Court concluded that in case of conflict between two decisions of co-equal Benches, the earlier decision should be followed unless the later decision provides a clear explanation. The Full Bench decision in Balveer Singh's case was over-ruled to the extent it allowed High Courts to choose between conflicting decisions based on their own assessment of accuracy. Conclusion: The High Court held that the Municipal Corporation, Jabalpur, was competent to impose toll on vehicle entry within Municipal Limits u/s 132(6) of the M.P. Municipal Corporation Act, 1956. In case of conflicting decisions by co-equal Benches of the Apex Court, the earlier decision should be followed unless the later decision provides a clear explanation. The Full Bench decision in Balveer Singh's case was over-ruled on this point.
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