O. H. MOOTHAM, CJ.

( 1 ) THESE are appeals by the Hardwar Union Municipal Board from an order of Mr. Justice mehrotra dated 26-9-1955, which raise the question of the validity of a tax imposed by the appellant Board on, inter alia, motor vehicles leaving the limits of the Hardwar Union municipality when carrying passengers. The tax (described variously as a toll or tax or toll tax)was first imposed by the appellant Board on 29-10-1941, in exercise of the powers conferred on it by Section 128 (1), Clause (xiv) of the U. P. Municipalities Act, 1916. The Notification imposing the tax, so far as is relevant, reads as follows:

"levy of toll on motor vehicles and tongas entering or leaving the municipality with passengers. DESCRIPTION OP THE TAX. A toll tax on motor vehicles and tongaa entering or leaving the limits of the Hardwar Union municipality with passengers to be levied at the rate of annas 2 per passenger. Provided that children over three years of age and under twelve shall be charged at half the rates. Provided also that the tax will not be collected in respect of the following persons:"

( 2 ) THEN follows a list of nine classes of persons and a Note with regard to the obtaining

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