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1967 Supreme(Online)(All) 21

ALLAHABAD HIGH COURT
Ravindra Maithani, J
Punjab Lime and Lime-stone Co. Dehradun v. Cantonment Board Dehradun


Table of Content
1. two connected writ petitions regarding toll levied by cantonment boards. (Para 1)
2. arguments regarding the service rendered versus imposed tax. (Para 2 , 4 , 12 , 20)
3. court's interpretation of statutory provisions regarding toll. (Para 3 , 6 , 11 , 13)
4. court's findings regarding validity and procedures in taxation. (Para 8 , 18)
5. final decision dismissing the petitions. (Para 23)

1. These are two connected writ petitions under Art.226 of the Constitution of India. The petitioners in the two cases have taken a lease of lime - stone quarry situate at Bhitarli in the District of Dehradun. The lime which is taken out of the quarry is taken to the railway station of Dehradun in trucks. While going from the quarry to the railway station the trucks have to pass over a road within the limits of the Cantonment Board of Dehradun. The Cantonment Board has erected barriers for the purpose of realising toll on the trucks passing through the Cantonment Area. The petitioners challenged the validity of the toll levied on their vehicles. They filed an appeal which was dismissed by the Additional District Magistrate (Judicial) Dehradun. They thereupon filed a suit for an inju









































































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