https://www.taxtmi.com/caselaws?id=172399 A municipal toll can validly be imposed only if it is compensatory, meaning the levy must be linked to some amenity, service, benefit or advantage provided to the persons charged. Here, the municipal board provided no relevant facility to stage carriage operators using the national highway; the highway was maintained by the Government, the approach road by the Public Works Department, and the cited municipal works were not shown to be services for the levy-payers. Mere municipal expenditure or statutory responsibility for roads and bridges did not convert the charge into a compensatory toll. The levy was therefore ultra vires and invalid, and the appeals succeeded. en-us Tue, 02 Sep 1986 00:00:00 +0530 Thu, 20 Aug 2015 17:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172399 A municipal toll can validly be imposed only if it is compensatory, meaning the levy must be linked to some amenity, service, benefit or advantage provided to the persons charged. Here, the municipal board provided no relevant facility to stage carriage operators using the national highway; the highway was maintained by the Government, the approach road by the Public Works Department, and the cited municipal works were not shown to be services for the levy-payers. Mere municipal expenditure or statutory responsibility for roads and bridges did not convert the charge into a compensatory toll. The levy was therefore ultra vires and invalid, and the appeals succeeded. Case-Laws Indian Laws Tue, 02 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172399