Bar of imposition of tax by any local authority

[(1)]3 Notwithstanding anything contained in any other enactment 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. [(2) Nothing contained in sub-section

1. (1) shall effect the imposition, enhancement or recovery of an octroi tax levied or to be levied hereafter by any local authority or a terminal tax levied and in force on the 1st January, 1937 within the local area under the jurisdiction of any local authority.]4