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1955 Supreme(All) 177

IN THE HIGH COURT OF ALLAHABAD
Mehrotra, J.
RAGHBIR SINGH - Appellant
Versus
MUNICIPAL BOARD OF HARDWAR UNION, HARDWAR - Respondents
Civil Misc. Writ 584 Of 1955
Decided On : 09/26/1955

Advocates Appeared:
BRIJLAL GUPTA, R.S.PATHAK

Headnote:

MUNICIPALITIES ACT - SECTION 128 (1) (XIV), 128 (1) (VII) - TOLL TAX - LEVY ON VEHICLES ENTERING MUNICIPALITY - VALIDITY - ARTICLE 14 OF THE CONSTITUTION - NOT VIOLATED.

Fact of the Case:

Petitioners, owners of motor vehicles plying on Hardwar Rishikesh route, challenged the levy of toll tax on vehicles entering the limits of the Hardwar Union Municipality with passengers, alleging that it affected their right to carry on business and violated Article 14 of the Constitution.

Finding of the Court:

The court held that the toll tax was imposed on vehicles entering the municipal limits for the use of municipal roads and was not a tax on passengers. The measure of the tax was the number of passengers carried by the vehicles, but the tax had to be paid by the owners of the vehicles. The court further held that the impugned notification was not hit by Article 14 of the Constitution as the passengers going to Hardwar by rail did not use the municipal roads and, therefore, no tax could be imposed on them.

Issues: 1. Whether the levy of toll tax on vehicles entering the limits of the Hardwar Union Municipality was valid? 2. Whether the impugned notification violated Article 14 of the Constitution?

Ratio Decidendi: 1. The court held that the toll tax was imposed on vehicles entering the municipal limits for the use of municipal roads and was not a tax on passengers. The measure of the tax was the number of passengers carried by the vehicles, but the tax had to be paid by the owners of the vehicles. The court further held that the impugned notification was not hit by Article 14 of the Constitution as the passengers going to Hardwar by rail did not use the municipal roads and, therefore, no tax could be imposed on them. 2. The court held that the impugned notification was not hit by Article 14 of the Constitution as the passengers going to Hardwar by rail did not use the municipal roads and, therefore, no tax could be imposed on them.

Final Decision: The court allowed the petition in part and issued a direction to the respondent not to levy toll tax on the vehicles of the applicants on their leaving the limits of the Hardwar Union municipality.

MEHROTRA, J.

( 1 ) THESE petitions Have been filed on behalf of the owners of motor vehicles plying their vehicles on Hardwar Rishikesh route for following reliefs under Article 226 of the Constitution : 1. A writ in the nature of Mandamus directing the respondents to withdraw the orders contained in Notification No. 830/xxiji-16 (C)-53-54 dated 22-2-1955 and to suspend the operation of the order container in Notification No. 4188/xi-416-41 and No. 4188 (7)/xi-416-41 dated 29-10-1941 to the extent that they purport to levy toll taxi on vehicles entering the limits of the hardwar Union Municipality with passengers.

( 2 ) A writ in the nature of Mandamus directing the respondent 1 not to levy toll tax on the petitioners in respect of the motor vehicles on their entering or leaving the limits of Hardwar union Municipality with passengers.

2. In the affidavit filed in support, of the petition it is alleged that from 24-3-1955 whenever the applicants vehicles carrying passengers goes from Rishikesh to Hardwar they are stopped at the toll Barrier at Kharkhari a place within the limits of Hardwar and are required to pay toll tax on the motor vehicle to the toll clerk of the Municipal Board Hardwar Union at the rate of -/4/- per passenger. They have also got to pay a similar toll When they are carrying passengers from Hardwar to rishikesh at the Toll Barrier. The toll is realised from the applicants under the provisions of the notification dated 29-10-1941 as amended by a subsequent notification of 22-2-1955. The said notifications affect the right of the petitioners to carry on, business. It works great hardship on the applicants inasmuch as, as a result of this levy the applicants have to increase the fare between Hardwar land Rishikesh and the road transport service has become more or less unpopular as compared to railway service and, the passengers in general prefer now to go by the train rather than by the road transport service.

( 3 ) A counter-affidavit has been filed in the case on behalf of the Municipal Board in which it is alleged that the toll is levied against the passengers and that the business of the applicants has not at all been affected by the levy of the toll tax. It is also alleged in the counter-affidavit that the passengers travelling through rail have also got to pay tax in the shape of pilgrim tax and consequently it cannot be said that the imposition of the toll tax has led to any discrimination. The notification is not hit by Article 14 of the Constitution. It is also alleged in the counter-affidavit that a representative suit was filed by five motor owners under Order 1, Rule 8 in the court of Munsif Hawaii, district Saharanpur for a permanent injunction restraining the defendants from giving effect to the notification and realising the toll tax. An interim injunction was prayed for and an ex parte injunction was granted at the first instance. Subsequently upon the objections of the answering respondents the ex parte injunction was discharged. A number of preliminary objections have been raised by the counsel appearing for the opposite parties. Firstly it is urged, by him that the petitioners have an alternative remedy available to them and in the present case they have not only an adequate and equally efficacious remedy available to them but they have availed of such a remedy and consequently this Court should not exercise its powers under Article 226 of the Constitution, in favour of the petitioners. Secondly, it is contended that the petitioners have suppressed the fact in their petitions that the passengers travelling through rail have to pay the pilgrim tax. This is a suppression of material fact and disentitles the petitioners to any relief. In the writ petitions Nos. 326 and 327 it is further contended that the petitioners are not entitled to any relief as they surprised the fact that a suit for the same relief was already pending at the time when the petition was filed and that the interim injunctio














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