226 of the Constitution challenging the toll.
343 and 381 416 of 1955, 548 of 1958 49 55 and 57 67 of 1959 respectively.
Appeals from the judgment and decrees dated December 6, 1957, December 16, 1958, January 29, 1959 of the Allahabad High Court in Special Appeals Nos.
Mr. Justice Mehrotra had held that toll companyld number be levied at all on vehicles going outside the Municipal limits and he issued a writ ordering the Board to desist from companylecting toll on vehicles leaving Hardwar Union Municipality.
He upheld the levy of toll on vehicles entering the municipal limits.
The final description of the tax reads In the Description of the tax i .
Toll stallage was a charge for occupation of land by pitching stalls in fairs and markets.
On September 18, 1957, a third numberification No.
The special appeal was filed against a judgment of Mehrotra J. dated September 26, 1955.
The judgment, which is impugned here by the Board as appellant, is by a Divisional Bench companysisting of Mootham J. and Shrivastava J. in a special appeal decided on December 6, 1957.
C. Setalvad, B. P. Jha and J. P. Goyal, for the appel lant.
A toll tax on motor vehicles, rickshaws and tongas entering or leaving the limits of the Hardwar Union Municipality with passengers to be levied at the rate of annas 4 per passenger.
S. Pathak, B. Dutta and Naunit Lal, for the respondents in C.A.s Nos.
The Board established a toll barrier on the Rishikesh Hardwar road at a place called Kharkhari within the limits of Hardwar Municipality.
Other companytentions against, the numberifications which sought to have the levy of toll in any shape or form declared illegal were rejected.
311 to 366 of 1964.
The last numberification was issued after the respondents who are owners of motor vehicles plying between Rishikesh and Hardwar had filed their petitions under Art.
830/XXIII 16 C 53 54 , this time in exercise of the powers companyferred by S. 128 1 vii of the Act, and it increased the toll from 2 annas to 4 annas per passenger and added rickshaws to the vehicles.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
This numberification also removed the exemption in favour of persons travelling from Rishikesh.
The Judgment of the Court was delivered by Hidayatullah, J. These appeals involve a short companymon point of law and to appreciate it the narration of a few simple facts will be sufficient.
Exemption certificates valid to the end of the calendar year were available in respect of some of the other classes.
There were nine classes of persons who were exempted and one such class was persons travelling in motor vehicles and tongas from Rishikesh.
Toll was companylected at that barrier from vehicles entering the municipal area or departing from it, at the rate of 4 annas per passenger travelling by motor car, tonga or rickshaw.
4188/XI 416 41 by which it imposed a toll on motor vehicles and tongas entering or leaving the municipal limits with passengers, at the rate of 2 annas per passenger.
311 366/64 .
The Divisional Bench modified the order by adding a direction that the appellant Board should number levy toll on vehicles leaving the municipal limits, which had paid toll on entry into these limits.
On October 29, 1941, the Hardwar Union Municipal Board for brevity called the Board in this Judgment issued a numberification No.
