COL. T. PRASAD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE appellants, Colonel T. Prasad and Capt. S.S. Panday are serving Indian Army Officers and have by this intra Court appeal impugned judgment dated 6th March, 2007 passed by the learned single Judge dismissing their writ petitions. The appellants rely upon Indian Tolls (Army and Air Force) Act, 1901 (hereinafter referred to as the 1901 Act, for short) and claim exemption from payment of toll tax and claim right to free access and utilization of Delhi-NOIDA Direct Flyway (hereinafter referred to as the DND Flyway, for short).

(2.) DND Flyway has been constructed by M/s NOIDA Toll Bridge Company Limited pursuant to a concessionaire agreement dated 12th November, 1997 between Noida Toll Bridge Co. Ltd.- Respondent no. 4 and New Okhla Industrial Development Authority (NOIDA)- respondent no. 3. The question and the issue involved in the present case relate to interpretation of both 1901 Act, Concessionaire Agreement and the New Okhla Industrial Development Area (Levy of Infrastructure Fee) Regulations, 1998 framed under Uttar Pradesh Industrial Area Development Act, 1976.

(3.) THE term 'public authority' has been defined to mean Central Government, State Government or Local Authority. Section 6 of the 1901 Act makes it clear that the provisions of the said Act will equally apply where a toll is imposed by a owner or lessee, any company, Railway administration or local authority, and in such circumstances, the said person can claim compensation from the Central Government for the loss on account of exemption provided under the 1901 Act from payment of toll tax/fee. The word 'toll' has been broadly defined to include duties, dues, rates, fees, etc. except duties under the Indian Tariff Act, 1934, octroi duties, town duties on import of goods or fares paid for the conveyance of passengers on a tramway.