(1.) THIS writ petition was initially filed at Allahabad, where it was registered as Writ Petition No. 14258 of 1998. After the formation of State of Uttaranchal, the matter has come before this Court.
(2.) SHORTLY stated, the petitioners seek a mandamus commanding the respondents i.e. Municipality, Nainital and the State of U.P. not to realise the license fee for passing and re -passing on the Municipal roads in the Municipal area of Nagar Palika Parishad, Nainital. They also seek quashing of the Notification dated 1 -11 -1997, whereby the amended rates of such fees are published.
(3.) IT is, then, further contended that the said amendment was illegal as it was made without complying with the legal requirements mentioned in Ss. 129 to 135 of the Municipalities Act as well as S. 301 of the said Act. It is, then, contended that the petitioners had so far been paying the said license fees. However, now the petitioners have been advised that the respondent No. 1 had no right under the Municipalities Act to levy any such fees, as it is not the respondent -Municipality, which maintains the said roads. It has only the duty to install the electric lights and clean the roads. It is, then, asserted that the activities done by the Municipality are statutory in nature and the Municipality cannot levy any licensing fees. It is, then, suggested that this is not a fee, but a tax for which there is no legal sanction.