PATNA HIGH COURT
D.P.Wadhwa and S.J.Mukhopadhaya JJ.
Baldeo Choudhary
Versus
State Of Bihar
Civil Writ Jurisdiction Case No. 1514 of 1984 ;
Decided On : OCTOBER 17, 1996
TOLLS - Levy - Validity - Toll is a compensatory tax levied to recover the cost of construction and repairs of bridges and roads - It cannot be levied to augment the revenue of the State - Notification levying toll on all bridges in the State without specifying the cost of construction and repairs of each bridge is ultra vires the Indian Tolls Act, 1851 - State Government can issue a fresh notification fixing toll on the bridges as per law.
Fact of the Case:
Three writ petitions challenging the validity of tolls levied by the State on certain bridges under the Indian Tolls Act, 1851. The petitioners claimed that the tolls were ultra vires the Act and sought a writ, order, or direction quashing the notification levying the tolls.
Finding of the Court:
The Court held that toll is a compensatory tax levied to recover the cost of construction and repairs of bridges and roads and cannot be levied to augment the revenue of the State. The notification levying toll on all bridges in the State without specifying the cost of construction and repairs of each bridge was ultra vires the Indian Tolls Act, 1851. The State Government could issue a fresh notification fixing toll on the bridges as per law.
Issues: 1. Whether the tolls levied by the State on certain bridges were ultra vires the Indian Tolls Act, 1851? 2. Whether the notification levying the tolls was valid?
Ratio Decidendi: 1. Toll is a compensatory tax levied to recover the cost of construction and repairs of bridges and roads and cannot be levied to augment the revenue of the State. 2. The notification levying toll on all bridges in the State without specifying the cost of construction and repairs of each bridge was ultra vires the Indian Tolls Act, 1851.
Final Decision: The Court allowed the writ petitions, quashed the notification levying the tolls, and directed the State Government to issue a fresh notification fixing toll on the bridges as per law.
D.P.Wadhwa, J.
1. These three writ petitions raise common questions of law as to the validity of the tolls levied by the State on certain bridges under the Indian Tolls Act, 1851 (For short the Act).
2. In C.W.J.C No. 1514 of 1984 the petitioners are engaged in the business ol transport and in course of the business their buses have to cross two bridges one at Burhi Candak in North Muzaffarpur and the other on river Bagrnati at Muzaffarpur-Darbhanga route. They claim that both the bridges are within a distance of 40 K.M. from each other. There are two respondents-the first respondent is the State of Bihar through the Commissioner-cum-Secretary Road Construction Department and the second respondent is Bihar Rajya Iul Nirman Nigam Limited (for short the Nigam), a Government Company within the meaning of Sec. 617 of the Companies Act, 1956. The petitioners have sought a writ, order or direction that Secs. 2 and 9 of the Act and Rule 10 (a), 10 (a) (ii), 10 (a) (iv), 10 (a) (v), 12, 13, 14 and 75 of the Bihar Tolls Rules, 1979, are ultra vires. They further seek quashing of the notification dated February 15, 1984, levying toll on all the bridges in the State of Bihar as void, which notification came into force with effect from April 1, 1984.
3. In C.W.J.C. No. 532 of 1984 (R), there are five petitioners. The first petitioner as the name shows is a society registered under the Societies Registration Act. The other petitioners are owners of certain trucks which they are using as public carrier vehicles in their transport business. The Respondents are in effect the same as in C.W.J.C. No. 1514 of 1984. The petitioners say that they ply their vehicles from Ranchi to Calcutta on National Highway No. 32 and on this route there is a bridge over river Suvarnarekha, which bridge was constructed and completed in 1969-70 period and declared open for public use. Here also the petitioners have challenged the notification dated February 15, 1984 under which the Respondents have levied toll at the rate of Rs. 15.00 for every vehicle passing over any of the bridge within the State of Bihar except Mahatma Gandhi bridge at Patna. The petitioners seek restraint on the respondents from acting in pursuance to the aforesaid notification.
4. In C.W.J.C. No. 6989 of 1988, the two petitioners operate their buses on the route of Muzaffarpur-Darbhanga. They also seek a writ, order or direction prohibiting the respondents who are again in effect two in number, from realising any further toll on Akharaghat bridge on Sitamarhi-Muzaffarpur Road, one bridge at river Burhi Gandak on Muzaffarpur lateral project and one bridge on river Bagmati near Darbhanga on the said route.
5. The State of Bihar has not filed any counter affidavit in any of the three writ applications and only the second respondent, namely, Bihar Rajya Pul Niraman Nigam Limited has filed a counter affidavit in CWJC No. 1514 of 1984.
6. Before we consider the rival contentions, we may set out the impugned notification dated February 15, 1984, as under:
"In exercise of the powers vested under Rules 12, 16 and 18 of the Bihar Tolls Rules, 1979, the Governor of Bihar revises the rate of toll in respect of the bridges falling on State-road except Mahatma Gandhi bridge, Patna, as mentioned in Appendix-1 of that rule, which was effective from 26.2.1980, with effect from 1.4.1984, as below:
Details of rate of collectable tolls on the bridges falling on State-road mentioned in Appendix-1.
Sl. No. Name of Vehicles/conveyances Rate of toll (Rs.)
1. Motor cycle Rickshaw or scooter 1.00
rickshaw
2. Tempo (6 passengers) or car taxi 5.00
3. Private car, Jeep, Pick-up, Station-
wagon Land Roaver or Jonga Petrol 3.00
4. Tractor (only engine) 1.50
5. Tractor (with trailor) 2.50
6. Bus or other heavy machine or earth-
moving (Dozer) 15.00
7.
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