Just a moment...

Top
Help
AI Drafter - (New and Powerful)

TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1965 (9) TMI 74 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Valid toll classification and return-journey exemption upheld; higher toll rate failed for the Hindon Bridge cost threshold. Section 2 of the Indian Tolls Act, 1851 was treated as valid because the statute supplied sufficient guidance for executive fixing of tolls on roads and ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Valid toll classification and return-journey exemption upheld; higher toll rate failed for the Hindon Bridge cost threshold.

                          Section 2 of the Indian Tolls Act, 1851 was treated as valid because the statute supplied sufficient guidance for executive fixing of tolls on roads and bridges made or repaired at public expense, so the levy and rate-setting were not impermissible delegation. Notifications issued under that provision were upheld because a general notification could cover bridges of the relevant class, and cost-based classification was held to be rationally connected with recouping construction or repair expenditure. The notification also exempted return journeys completed by midnight of the following day on production of the outward receipt. On the facts, the Hindon Bridge was found to fall below the higher-cost threshold, so only the lower toll rate applied and excess toll was refundable.




                          Issues: (i) whether Section 2 of the Indian Tolls Act, 1851 was unconstitutional for contravening Articles 301 and 305 of the Constitution or for conferring excessive legislative delegation; (ii) whether the notifications issued under Section 2 were invalid because the levy was made generally for all bridges and because the classification of bridges according to cost offended Article 14; (iii) whether the notifications exempted return journeys completed by midnight of the following day from toll; and (iv) whether the Hindon Bridge fell in the higher-cost category so as to justify the higher toll rate.

                          Issue (i): whether Section 2 of the Indian Tolls Act, 1851 was unconstitutional for contravening Articles 301 and 305 of the Constitution or for conferring excessive legislative delegation.

                          Analysis: The constitutional challenge under Articles 301 and 305 was not pressed in view of the governing Supreme Court decision. On delegation, the provision was held to contain sufficient legislative guidance because tolls are levied on roads and bridges made or repaired at public expense, and the purpose of the levy is to recoup the cost of construction or maintenance. The selection of roads, bridges, vehicles, and the fixation of toll rates were treated as matters capable of being left to the executive without amounting to impermissible delegation.

                          Conclusion: Section 2 was upheld as constitutional and not vitiated by excessive delegation.

                          Issue (ii): whether the notifications issued under Section 2 were invalid because the levy was made generally for all bridges and because the classification of bridges according to cost offended Article 14.

                          Analysis: The expression empowering levy on any road or bridge was construed as permitting a general notification covering roads or bridges of the relevant class, and not as requiring a separate notification for each bridge. The cost-based classification was held to be directly connected with the object of the levy, namely reimbursement of the expenditure incurred in construction or repair, and was therefore a valid classification.

                          Conclusion: The notifications were valid, and the cost-based classification did not offend Article 14.

                          Issue (iii): whether the notifications exempted return journeys completed by midnight of the following day from toll.

                          Analysis: The wording of the notification and the corresponding schedule expressly provided that no toll would be charged on the return journey if the outward toll receipt was produced and the return crossing was completed by midnight of the following day. This exemption was held to apply to the petitioners' vehicles.

                          Conclusion: No toll was leviable on the return journey when the bridge was re-crossed before midnight of the following day and the outward receipt was produced.

                          Issue (iv): whether the Hindon Bridge fell in the higher-cost category so as to justify the higher toll rate.

                          Analysis: The expenditure statement relied upon by the State included amounts attributable to approach roads and a separate road from Budhana Town to the bridge. The latter was held not to form part of the cost of the bridge itself. Once excluded, the bridge cost fell below the threshold for the higher rate, so the lower rate alone was applicable.

                          Conclusion: The Hindon Bridge was held to cost less than eight lakhs, and the higher toll rate could not be charged.

                          Final Conclusion: The writ petitions succeeded in part: the higher toll rate was disallowed, the return-journey exemption was recognised, and the excess toll collected became refundable.

                          Ratio Decidendi: A toll provision that is directed to recouping public expenditure on roads or bridges may validly leave the selection of facilities and the fixation of rates to the executive if the statute supplies adequate guidance, and a cost-linked classification for levy is valid where it is directly related to the object of reimbursement.


                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found