(1) THESE two appeals are from the judgment of the Full Bench of the Madhya Pradesh High Court dated 5-2-1996 under which the High Court has held that the levy of toll under the Indian Tolls Act, 1851 is in the nature of a compensatory tax. From its very nature, once the amounts which have been spent for the construction of a road and/or a bridge is recovered, toll cannot be continued perpetually like a general tax. It may, however, be levied for the repair of the road and/or the bridge concerned or its necessary upkeep. The High Court has, therefore, held that the State cannot recover toll in excess of the cost of construction with interest and maintenance of roads and bridges. The Full Bench, inter alia, set aside the finding given by an earlier Division Bench of the Madhya Pradesh High Court reported in Mandsaur Transport Assn. v. State of M.P. to the effect that toll can be utilised for general welfare activity of the State.

(2) LEARNED counsel appearing for the appellant State of Madhya Pradesh has very fairly drawn our attention to a notification dated 29-6-1998 issued by the State of Madhya Pradesh in exercise of powers conferred by Section 4 of the Indian Tol