1986 (9) TMI 410

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....ave is as to the validity of the imposition of a toll tax by the Municipal Board, Pilkhwa on vehicles and other conveyances, animals and laden coolies entering the municipal limits under Section 128(1)(vii)of the U.P. Municipalities Act, 1916. The High Court has upheld the levy of the toll tax relying upon the decision of this Court in The Rajasthan Transport (Rajasthan) Ltd. v The State of Rajast....

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....l limits. Merely because stage carriage operators like the appellant ply their stage carriages on permits issued on the interstate route Delhi-Garhmukteshwar which falls on the National Highway and stop their buses for the facility of passengers going to and coming from Pilkhwa, or that the Municipal Board has set up two electric poles at the toll barriers for facility of collection of the toll ta....

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....ch it recovers various taxes. Furthermore, maintenance of roads, bridges etc. are statutory duties of the Municipal Board under Section 7 of the Act. The levy of the toll tax by the Municipal Board must therefore be struck down as ultra vires. 2. We are informed by learned Counsel for the respondents that the State Government by notification dated April 4, 1979 has withdrawn the transit tax on ....