Judgment

DUA, J.: The short point requiring determination in this appeal on certificate of fitness granted by the Allahabad High Court under Art. 134 (1) (c) of the Constitution is whether toll-tax on laden motor vehicles levied under S. 128 (1) (vii) of the U. P. Municipalities Act II of 1916 (hereinafter described as the Act) on their entry within the limits of Nainital Municipality can be realised from the passengers carried by them.

2. The relevant facts which lie within a narrow compass may now be briefly stated. Brij Mohan Chandra, Vice-President of the Notified Area Committee, Bhowali, District Nainital (respondent no. 1 in this Court) travelled in U. P. Government Roadways Bus from Bhowali to Nainital on 17th, 26th and 29th May, 1967. At Kaila Khan Municipal toll barrier one and a half mile from Nainital on the Bhowali-Nainital Road, toll-tax was demanded from him but he declined to pay. The Executive Officer, Municipal Board, Nainital, thereupon filed a complaint against him under S. 190 (1) (c) of the Code of Criminal Procedure on the allegation that he had by entering the municipal limits of Nainital without paying the toll dues committed breach of R. (1) of the Rules made