PRADYOT KUMAR BANERJEE, J. - (1.)IN this rule the petitioner challenges the levy on the buses of the petitioner plying between Makrana to Ajmer, via -Parbatsar and in between the Municipality has levelled fees for entry into the bus stand constructed by the Municipalities.
(2.)I have heard the argument of both the sides. The petitioner does not say that he is not to pay anything if he uses a property, may be a bus stand constructed by the Municipality. The case of the petitioner is that even if he does not use the bus stand the municipalities are charging their fees and levy of the buses for every trip and in some cases in a lump sum for a month. On these facts primarily the parties came to trial.
On behalf of the petitioners, private owners, Mr. B.L. Maheshwary, followed by Mr J.G. Chhangani, contended inter alia that they had paid tax under the Rajasthan Motor Vehicles Taxation Act, 1951 and under Section 21 of the said Act, notwithstanding anything to the contrary in any law for the time being in force, no other tax is leviable. Once such tax is paid, it is argued, the petitioners can ply there buses through out Rajasthan without paying anything as a levy for the use of the roads and bus stands of the Municipality.

(3.)MR . Calle, followed by Mr. Singhvi, on behalf of the respondents, however, contended that as the petitioners are using the bus stand constructed by the respondents, they are to pay fees as leviable. In fact they are in nature of fee and in their affidavit the respondents have stated that what amenities are being provided for the bus owner or passengers in the bus, when they stop at the bus stand. It is argued that in that view of matter the respondents are within the rights to realise the licence fee under the Rajasthan Municipalities Act, in particular under Section 104, Sub -section (2). It has further been argued that under Section 138 of the Rajasthan Municipalities Act, this fee is leviable.