JUDGMENT

V.S. Sirpurkar, J.

1. Leave granted.

2. Correct scope and applicability of the maxim actus curiae neminem gravabit falls for consideration in this appeal. This appeal has been filed challenging the judgment in Civil Miscellaneous Writ Petition No.60135 of 2006 passed by the High Court of Judicature at Allahabad. The High Court, by the impugned order, has held that the respondents herein, namely, Shri K.P. Singh and Gaurav Traders would be entitled to the refund of the amount deposited by them over and above the bid given by them. Cantonment Board, the appellant herein has been directed to dispose of the application made by respondent Nos. 1 and 2 for refund expeditiously. Needless to say, in the light of the observation made by the High Court favouring the refund of amount, few facts would be necessary.

3. Under Section 60 of the Cantonment Act, the Cantonment Board was empowered to impose toll tax. Accordingly, on 08.01.2005, a Gazette Notification was issued for the imposition of the toll tax on such commercial motor vehicles passing through the Meerut Cantonment.

4. In pursuance of this, a tender was floated and bids were invited relating to 2005-200