SHERVANI SUGAR SYNDICATE LTD Vs. MUNICIPAL BOARD UJHANI

JUDGEMENT

(1.) The petitioner M/s. Shervani Sugar Syndicate Limited manufactures crystal sugar at its sugar factory situate at Neoli, district Etah. It has challenged the legality of the imposition and realisation of toll tax (Vahan Kar) by the Municipal Boards of Ujhanai and Budaun on trucks and other vehicles carrying sugarcane transported from sugarcane purchasing centres to the petitioner's factory at Neoli, district Etah. The prayer made in these writ petitions is for a writ, order or direction in the nature of mandamus commanding the respondent Municipal Boards to refrain and forbear from realising any toll tax on trucks or any other vehicles carrying sugarcane from sugarcane purchasing centres to the petitioner's factory while passing through the limits of the Municipal Boards.

(2.) The case set up by the petitioner is that all sugarcane purchasing centres as well as the sugar factory are situate outside the limits of the Municipal Boards. The vehicles carrying sugarcane from the purchasing centres to the petitioner's factory only pass through the limits of the Municipal Boards. The Municipal Board, Ujhanai imposed the impugned tax by a notification dated 6-3-1972, which was published in the U. P. Gazette dated 18-3-1972. Amendments in the Rules and the rate of tax were made from time to time. The last amendment was made by notification dated 29-11-1976 which came into effect from 1-12-1976 and was in force. The Municipal Board, Budaun imposed the impugned tax by a notification dated 31 5-1975.

(3.) According to the petitioner the trucks carrying sugarcane for the petitioner pass through Moradabad--Farru--khabad Road, Budaun-Datagani Road and Bareilly-Mathura Road which are public highways maintained by the Public Works Department of the Government. The Municipal Boards of Ujhanai and Budaun do not render any service to the petitioner Or to the vehicles transporting sugarcane from the sugarcane purchasing centres situate outside the limits of the Municipal Boards to the petitioner's factory which is also situate outside the Municipal limits.