KANHAYA LAL Vs. STATE, THROUGH MUNICIPAL BOARD

JUDGEMENT

(1.) THIS case raises a question of some importance with regard to the power of Municipalities in UP to collect toll, a toll being, as held in Hindustan Vanaspati Manufacturing Co. Ltd., v. Municipal Board Ghaziabad, 1957 AWR (HC) 193 a tax imposable by a Municipality as consideration for its maintenance of roads and bridges which are likely to be used by vehicles.

(2.) CLAUSE (vii) of Section 128(1) of the UP Municipalities Act ( hereinafter referred to as the Act) empowers a Municipality to impose "a toll on vehicles and other conveyances, animals, and laden coolies entering the Municipality" while Section 153 lays down that matters like assessment or collection be regulated by Rules. The Rules framed in this behalf of the Municipality of Mainpuri (hereinafter termed the "Rules") are contained in a Notification of the State Government dated 3 -3 -1921, and are four in number.

(3.) RULE 1: "No person shall bring within the limits of the Mainpuri Municipality any laden vehicle or laden animal in respect of which a toll is leviable under Notification No. 1866/XXIII -97 of 31 -1 -1921 until the toll due thereof has been paid to such persons and at such barriers as the Board may from time to time appoint."