https://www.taxtmi.com/caselaws?id=22443 Toll collections made by a corporation managing State bridges under authorisation were held to be the State Government's income, because the Indian Tolls Act, 1851 vested the levy and collection of tolls in the Government and permitted collection through an authorised agent. The statutory scheme treated tolls as public revenue, and Article 266(1) required such receipts to form part of the State Consolidated Fund. A contrary description in an administrative letter could not change the legal character of the receipts, and the doctrine of overriding title could not defeat the statute and constitutional mandate. en-us Wed, 12 Dec 1990 00:00:00 +0530 Thu, 10 Dec 2009 11:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22443 Toll collections made by a corporation managing State bridges under authorisation were held to be the State Government's income, because the Indian Tolls Act, 1851 vested the levy and collection of tolls in the Government and permitted collection through an authorised agent. The statutory scheme treated tolls as public revenue, and Article 266(1) required such receipts to form part of the State Consolidated Fund. A contrary description in an administrative letter could not change the legal character of the receipts, and the doctrine of overriding title could not defeat the statute and constitutional mandate. Case-Laws Income Tax Wed, 12 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22443