( 1 ) AGGRIEVED by realisation of toll tax for crossing and re crossing over Chopan bridge, situated on river Son in Mirzapur, even after 30 years from the date it was handed over to Public Works Department on 8th Oct. , 1956 for realisation of cost of construction, the petitioner has come to this Court.

( 2 ) RIGHT to realise toll tax, an important part of public finance and recognised by Indian Constitution for compensating government to recover the expenditure made on construction of a bridge etc. is recognised under Toll Act, 1851 read with Tolls Act XV of 1954. But it is not a power which can be called in-aid by the State Government for augmenting its general revenue. Although while compensating for the amount spent on cost of construction the government may realise collection charges and the amount spent on maintenance but it cannot claim to realise interest unless the government or its instrumentality borrows money from the financial institution and agrees to pay interest thereon Jiya Lal v. State of U. P. , AIR 1981 All 72, Shanti Swarup v. State, 1982 UPTC 773 and Rajesh Kumar Jaiswal v. Govt. of U. P. , 1983 UPTC 314.

( 3 ) ON the ratio laid down in these