JUDGMENT

Ruma Pal, J.-These appeals relate to the extent of the State Government s power to levy toll under Section 2 of the Indian Tolls Act, 1851. Section 2 of the Act reads as follows:

"2. Power to cause levy of tolls on roads and bridges within certain rates, and to appoint Collectors. Collector s responsibilities.-The State Government may cause such rates of toll as it thinks fit, to be levied upon any road or bridge which has been, or shall hereafter be, made or repaired at the expense of the Central or any State Government and may place the collection of such tolls under the management of such persons as may appear to it proper, and all persons employed in the management and collection of such tolls shall be liable to the same responsibilities as would belong to them if employed in the collection of the land-revenue."

2. The bridge, in question, is the Gai Ghat bridge which was constructed by the State Government on the river Sarju, District Bahraich in 1968-69 at a total cost of Rs. 39,97,000/-. In 1970, the bridge was opened to the public. On 7th February 1985, the State Government leased out the right to collect toll tax in respect of the bridge to one Chhotai Yadav.

3. In 19