5. The tax not leviable in a municipality or cantonment where a tax on vehicles and animals is already levied.
Whenever in any municipality or cantonment, within any local area notified under this Act, a tax on vehicles and animals is levied within the limits of such 12[Municipality] or cantonment under the authority of any law for the time being in force therein, the tax impossible under section 3 8* * * shall not be levied within such limits ; but such contribution which, under any law for the time being in force, may be made out of the funds of any such municipality or cantonment to provincial or local funds, as shall, in the opinion of the 2[Provincial Government], be deemed a just and proper share towards meeting the expenses of maintaining provincial roads which are not provided out of such municipal or cantonment funds, but which are calculated to benefit the residents within the limits of such municipality or cantonment may be applied in the manner prescribed for the application of the proceeds of the tax imposed under section 3 8* * *.
