GANGA PRASAD Vs. MUNICIPAL BOARD

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution challenging the validity of toll tax imposed by the Farrukhabad-cum-Fatehgarh Municipal Board.

(2.) Farrukhabad-cum-Fatehgarh Municipal Board is a municipality constituted under the U.P. Municipalities Act, 1916 (hereinafter referred to as the Board). The Board took decision to impose toll-tax on vehicles took decision to impose toll-tax on vehicles and other conveyances, animals and laden coolies entering the limits of the municipality as contemplated by S. 128(1) (vii) of the Act. The Board adopted a special resolution, prepared draft rules, invited objections, and submitted the same to the Prescribed Authority, namely, the Commissioner, Allahabad for his sanction. The Prescribed Authority sanctioned the proposals but it directed the Board to reframe rules in accordance with the model rules framed by the State Government. The Board thereupon again passed a special resolution framing proposals and draft rules and published the same in local newspapers inviting objections. After the necessary procedure as contemplated by Ss. 128 to 132 was followed, the Board submitted the draft rules and proposals again to the Prescribed Authority. The prescribed Authority published the draft rules and proposals inviting objections. Since no objections were filed, the prescribed Authority sanctioned the rules. The Board by its special resolution directed that the toll-tax imposed with effect from 1-11-1974. On receipt of the copy of the special resolution of the Board, the Prescribed Authority in exercise of its power under S. 135(2) of the Act issued a notification in the Official gazette dated 19-10-1974 notitying that the toll-tax shall be imposed by the Board with effect from 1-11-1974.

(3.) Under the Toll Tax Rules, every stage carriage, lorry or bus entering the municipal limits of the municipality is liable to pay toll-tax at the rate of Rs. 6/- per entry. Similarly, each taxi, tempo or motor car is required to pay Re. 1/- per entry. The petitioners hold permits for plying stage carriages under the provisions of the Motor Vehicles Act, 1939. While plying their vehicles on the routes for which they hold permits, the petitioners pass through the municipal limits of the Board. The respondent Board charges toll-tax from the petitioners on the entry of their stage carriages at the rate prescribed by the Toll Tax Rules. Aggrieved, the petitioners have challenged the validity of the imposition and relaisation of toll-tax from them.