(1.) THE petitioner has been convicted under Section 16 of the Motor Vehicles Act for having contravened an order of the Chairman of the Krishnagar Municipality prohibiting the plying of motor-taxis and lorries for the purpose of gain within the jurisdiction of that Municipality on all its roads without the special permission of the Chairman. It is not disputed that this special prohibition was issued in order to enable a tax of Rs. 25 to be levied on motor-taxis. It appears that up to now no rules have been passed under the Motor Vehicles Act to enable municipalities outside Calcutta at any rate to impose a tax on motor vehicles plying, for hire. We are told that such legislation or rule-making is contemplated. But until such taxation is sanctioned by law the Municipalities cannot take advantage of Rule 19 to impose this tax. Rule 19 is in the following terms: "No motor vehicles shall be driven on any street or other public place where the use of motor vehicles is prohibited in the case of a Municipal area by the Municipal Commissioners, and in the case of areas outside municipal limits by the District Board of such areas." It is obvious that this rule was passed for the protection of the roads, and it is not intended that a prohibition under this rule should distinguish between private vehicles and vehicles plying for hire.
(2.) WE make the Rule absolute. WE set aside the conviction and sentence passed on the petitioner and direct that the fine if paid will be refunded.