GIRDHARI LAL ANAND SARAF Vs. STATE OF J&K

JUDGEMENT

(1.) THIS writ petition challenges the levy of toll at Lakhanpur. Nagrota, Banihal and other places under the Levy of Tolls Act, 1995 B, (wrongly put as 1955 A. D. in the writ petition, or under the law in force authorising such a levy. It further challengs the levy of toll of one rupee a maund on all goods imported into the State at Lakhanpur. The contents of the brief petition are as follows: -

(2.) THAT the petitioner who is a permanent resident of the State of Jammu and Kashmir is charged road toll at Lakhanpur, Nagrota and Banihal as prescribed by the Levy of Tolls Act, 1995, corresponding to 1938 A. D (wrongly put in the petition is 1955). These three places are situated on the National Highway as declared by the National Highways Act. 1956 The State further realises Rupee 1/ - per manud on all goods imported in the State by road. The Central Act does not authorise imposition of any levy as Road Toll on any National Highway except in terms of Section 7 of the Act. The levies above referred to are not covered by the Section. The levy of Tolls Act has been repealed by the National High ways Act because the National Highway vests in the Central Government. The Central Act could not levy any such toll. These two levies are illegal The Central Government had been moved in this behalf. It had called the comments of the State Government as far as back as 1963 but the toll is being still levied. The imposition of this toll may be declared illegal.

(3.) THIS writ petition has been contested by the State. The State contends that the impost is valid and does not militate against any provision of the Constitution. The impugned Act falls within the residuary legislative field of the State and the State was competent to levy this tax as would appear from list II of the VII Schedule of the Constitution of India (Entry 59) as applied to the State. The petition is misconceived.