JUDGMENT

Yashoda Nandan, J. - This special appeal which is directed against the judgment of a learned single Judge allowing the petition filed by respondent No. 1 under Art. 226 of the Constitution raises the question of the validity or otherwise of the Teh-bazari Traffic Tax imposed by the appellant Town Area Committee, Bhogaon.

2. The material facts giving rise to this appeal are that the respondent Company plies about 30 motor-trucks every day from Delhi to Kanpur and from Agra to Kanpur. The journies are performed on the Grand Trunk Road and the Agra Road which are national highways. Both the above mentioned roads pass through the local limits of the appellant Town Area. With effect from the 1st July, 1966, the appellant Town Area Committee level the Teh-Bazari Traffic Tax at the rate of Rs. 2.00 per trip on trucks of respondent No. 1. Every time the trucks of respondent No. 1 cross the barriers put up by the appellant Town Area at the boundaries of its local limits, they are charged Rs. 2.00 towards this tax.

3. Rules relating to the imposition of this tax after sanction by the Prescribed Authority were published in the Gazette of the 14th June, 1966. Notification sanctioning t