JUDGMENT

H.N. Seth, J. - Notified Area Committee, Garhmukteshwar has filed this petition under Article 226 of the Constitution, praying for a writ, order or direction in the nature of certiorari for quashing the order dated 23rd October, 1971 passed by the Additional Commissioner, Meerut.

2. According to the allegation made in writ petition, the erstwhile Town Area Committee (now Notified Area Committee, Garhmukteshwar), decided to levy toll tax on head-load, behangi-loan, laden vehicles; and laden animals which entered its limits. With this end in view it framed certain rules which in due course were forwarded by the Sub-Divisional Magistrate (the prescribed authority under the Act), to the State Government. The State Government however, did not approve these Rules. It directed the petitioner to refrains the proposed Rules in the light of model Rules framed by it. After redrafting the Rules, the petitioner submitted them to the Prescribed Authority i.e., the Sub-Divisional Magistrate on 23-2-1959 for taking necessary action. The Sub-Divisional Magistrated published these Rules inviting objections from the public. As no one objected to the redrafted Rules, the Prescribed Authority forwarded them to the State Government for necessary action. State Government then issued a notification dated 20th April, 1963 inviting objection) against the proposed Rules. When no objections were received, the State Government enforced the Rules as framed by the Town Area Committee and published the same in the Gazette dated 6th July, 1963. Thereafter, the petitioner passed a resolution on 26th March, 1964 stating that these Rules be enforced with effect from April 1, 1964. These Rules were again published in the U. P. Gazette dated May, 23, 1964.

3. There was some doubt whether the expression 'laden motor lorry', used in the Rules, covered a motor vehicle carrying passengers or not. Accordingly, a reference was made to the State Government, which in the month of September, 1970 advised the petitioner that loaded buses carrying passengers were also liable to be taxed as they were covered by the words 'laden motor lorry'. After this clarification by the State Government respondent Nos 2, 3 and 4 who are some of the permits holders plying State carriages on Bulandshahr-Siana-Garhmukteshwar route, made, an application to the Sub-Divisional Magistrate stating that the levy of toll-tax all the rate of Rs. 4/- per trip as mentioned in the Rules was excessive, and that the amount should be reduced to Rs. 1.25 for the whole day for each stage carriage. The Sub-Divisional Magistrate rejected this application by his order dated October 21, 1970. Respondent Nos. 2 to 4, as also 5 and 6 who were the other State carriage operators appeals before the Additional Commissioner, Meerut. In this appeal apart from contending that the levy of toll was excessive the operators further claimed that the levy itself was illegal. The petitioner filed objections contending that no appeal to the Additional Commissioner lay against the order dated 20th October, 1970 passed by the Sub-Divisional Magistrate.

4. The Additional Commissioner held that the appeal could be maintained under Section 18 of the Town Areas Act, and that the levy of toll-tax on stage carriages used by bus operators was totally unauthorised. According to him the Rules framed by the Notified Area Committee did not provide for imposition of toll-tax on passenger buses, specially when they did not pass through the limits of the Town Area. In the instant case buses of the appellants came only to Garhmukteshwar, where they stopped at the stand set up on land taken on rent from private individuals, and then returned to their destination (Bulandshahr). He, accordingly allowed the appeal and passed an order dated 23rd October, 1971 quashing the order levying Rs. 4/- per trip as toll-tax.

5. The Notified Area Committee has now come up before this Court and has impugned the order dated 23-10-1971 passed by the Additi