A toll lessee is entitled to a refund of revenue loss sustained due to natural calamities under the terms of Toll Announcements and the Himachal Pradesh Tolls Act, notwithstanding the absence of 'excess payments', provided the claim is properly substantiated through inquiry.

Jyotsna Rewal Dua, Judge

Petitioner was operating a toll plaza sanctioned in its favour by the respondents for Financial Year 2023-24. According to the petitioner, due to incessant rains & natural disaster that struck the region in the year 2023, traffic movement across its toll plaza virtually became naught for several months. Under the applicable Toll Announcements petitioner requested the respondents for refund of actual revenue loss suffered by it. Respondent No. .2 – Commissioner, State Taxes & Excise turned down petitioner’s request. Petitioner, in this writ petition has prayed for quashing of impugned order dated 22.01.2025 (Annexure P-20) whereby respondent No. 2 rejected his representation dated 22.04.2024 (Annexure P-14) for refund of revenue loss at Baddi – Barotiwala Toll Barrier due to natural disatster.

2. Case set up by the petitioner.

2(i) On 14.03.2023 respondent-Excise and Taxation Department granted permission to the petitioner Firm – being highest bidder to collect toll at Baddi-Barotiwala Unit for Financial Year 2023-24 for lease amount of Rs. 21,72,00,009/-. In terms of the Toll Announcements 2023-24, 20% of the bid money/lease amount was payable in advance and balance was to be paid in 10 Hmonthly installments. Petitioner had been paying all installments in time.

2(ii) From June – July, 2023 onwards, the area in question as also the entire State witnessed heavy rains, cloud bursts, floods etc. due to which major bridges connecting Baddi i.e. where the toll plaza was set up, to Pinjore-Baddi-Nalagarh road collapsed, including bridges at Kiratpur, Maranwala, Pinjore, Lohgarh railway crossing, Charnia bridge and Balad River Bridge. Damages to these bridges completely hampered the traffic inflow towards the .site of petitioner’s toll plaza. The National Highway Authority of India had also been compelled to suspend collection of toll over its jurisdictional roads at several places in the State of Himachal Pradesh. All major roads connecting and entering revenue district Baddi-Barotiwala-Nalagarh (BBN) were compromised as major bridges at Maranwala, Pinjotre, Lohgarh Railway Crossing and Charnia Bridge on Pinjore-Baddi National Highway-105 connecting operational area of petitioner’s toll plaza were either washed away or rendered unusable for movement of traffic. The District Administration allowed only private vehicles to ply on the road that too in case of emergencies.

2(iii) Damages to the bridges, adverse weather conditions caused huge revenue losses to the petitioner at its toll plaza. HPetitioner entered into correspondence with the State Taxes & Excise Department, Himachal Pradesh requesting exemption from paying monthly toll fee. The representations were moved on 11.07.2023, 26.07.2023 & 10.08.2023. Representations yielded no help from the respondents-Authority. Petitioner’s business took nose dive in terms of revenue collection as traffic at toll collection points virtually became nil. Petitioner highlighted its plight again in representation dated 31.08.2023 making request to the respondents to suspend monthly toll fee in view of adverse weather conditions prevailing in the state. Hearing no response from the respondents, petitioner instituted CWP No. 6161 of 2023. Vide interim order dated 06.09.2023 passed in the said writ petition, Hon’ble Division Bench of this Court directed the respondents not to take any coercive action against the petitioner till the next date of hearing in