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    <title>1959 (10) TMI 43 - ALLAHABAD HIGH COURT</title>
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    <description>A municipal levy on laden railway wagons entering municipal limits was treated as a valid &quot;toll&quot; under the U.P. Municipalities Act and the constitutional entry for tolls. The court construed the term in light of legal usage and legislative history, holding that a toll is not confined to narrow highway tolls or to a direct quid pro quo for each vehicle. It was sufficient that the levy was supported by the general public advantage and amenities provided within the municipal area. On that basis, the levy fell within the statutory and constitutional meaning of toll, and the challenge to the municipal demand failed.</description>
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    <pubDate>Wed, 21 Oct 1959 00:00:00 +0530</pubDate>
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      <title>1959 (10) TMI 43 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=275708</link>
      <description>A municipal levy on laden railway wagons entering municipal limits was treated as a valid &quot;toll&quot; under the U.P. Municipalities Act and the constitutional entry for tolls. The court construed the term in light of legal usage and legislative history, holding that a toll is not confined to narrow highway tolls or to a direct quid pro quo for each vehicle. It was sufficient that the levy was supported by the general public advantage and amenities provided within the municipal area. On that basis, the levy fell within the statutory and constitutional meaning of toll, and the challenge to the municipal demand failed.</description>
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      <pubDate>Wed, 21 Oct 1959 00:00:00 +0530</pubDate>
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