Many highway toll collection systems have already been developed and are widely used in India. Some of these include Manual toll collection, RF tags, Barcodes, Number plate recognition. All these systems have disadvantages that lead to some errors in the corresponding system. This proposed system presents a brief review of toll collection systems present in India, their advantages and disadvantages and also aims to design and develop a new efficient toll collection system which will be a good low cost alternative among all other systems. The system is based on Computer Vision vehicle detection using OpenCV library in Embedded Linux platform.