( 1 ) THE petitioner M/s. Shervani Sugar Syndicate Limited manufactures crystal sugar at its sugar factory situate at Neoli, district Etah. It has challenged the legality of the imposition and realisation of toll tax (Vahan Kar) by the Municipal Boards of Ujhanai and Budaun on trucks and other vehicles carrying sugarcane transported from sugarcane purchasing centres to the petitioners factory at Neoli, district Etah. The prayer made in these writ petitions is for a writ, order or direction in the nature of mandamus commanding the respondent Municipal Boards to refrain and forbear from realising any toll tax on trucks or any other vehicles carrying sugarcane from sugarcane purchasing centres to the petitioners factory while passing through the limits of the Municipal Boards.

( 2 ) THE case set up by the petitioner is that all sugarcane purchasing centres as well as the sugar factory are situate outside the limits of the Municipal Boards. The vehicles carrying sugarcane from the purchasing centres to the petitioners factory only pass through the limits of the municipal Boards. The Municipal Board, Ujhanai imposed the impugned tax by a notification dated 6-3-1972, which