POORAN SINGH S/O OF SUNDER SINGH, RESIDENT OF 22, GURDWARA QUARTER, CHOPLA GARH MUKTESHWAR, DISTRICT MEERUT Vs. TOWN AREA COMMITTEE, BABUGARH, DISTRICT MEERUT, THROUGH ITS CHAIRMAN

JUDGEMENT

(1.) A very short question of law is involved in this writ petition. The petitioner are holders of separate stage carriage permits. The vehicles of the petitioner have to enter the limits of Town Area Babugarh, halt there for some time, pick up and drop out passengers and then proceed outside the limits of Town Area for the respective destination of the passengers. The Town Area Committee, Babugarh has imposed a toll tax of Rs. 3/ - on every stage coach entering within the limits of Town Area, Babugarh. Notification No. 165 -J -T.F.C -1/21 -466 -72 dated 2 -11 -1973 purposing to the under section 15 -B (3) of U.P. Town Area Act, 1914 was published on 17 -11 -1973 under the authority and signature of the District Magistrate, Meerut, respondent No. 2 to this petition vide (Annexure 3). This imposition has been challenged a illegal and ultravires.

(2.) IT appears that by Notification No. 271/T/XXXIII -321 -T -57 dated 21 -1 -1958 published in the U.P. Gazette dated 25 -1 -1958 (Annexure 1) to this writ petition, the Governor U.P. appointed the Commissioner as the Prescribed Authority for purpose of exercising the power in respect of the Town Area within his jurisdiction. The contention of the petitioners is that on 2 -11 -1973 the District Magistrate, Meerut was not the Prescribed Authority under the Act and that the Commissioner Meerut Division was Prescribed Authority. As such the Notification dated 2 -11 -1973 published in the Gazette under the signatures of the District Magistrate Meerut was not a valid notification and hence the toll tax cannot be legally imposed.

(3.) SECTION 15 -A of the Town Area Act lays down that subject to any rules made by the State Government the Committee established for any Town Area shall by resolution frame proposals for the imposition of tax. The proposals so framed along with the draft rules shall be submitted to the Prescribed Authority or if none is appointed the District Magistrate.