- (1.) By order dated 19th January, 2011 a Division Bench of this Court has referred to a larger Bench the question of jurisdiction and authority of the Cantonment Board to impose and levy toll tax under Section 60 of the Cantonment Act, 1924. It was also observed that correctness of the decision in Ramgarh Cantonment Board & Anr. Vs. State of Jharkhand & Ors., 2008 11 SCC 223 requires reconsideration.
(2.) Having heard Shri Vikas Singh, learned Senior Counsel appearing for the appellant in Civil Appeal Nos.10724-10725 of 2011 [Cantonment Board, Dehradun] we are of the view that in view of the enactment of Cantonment Act, 2006, which vide Section 67(e) thereof authorizes the Cantonment Board to levy "licence fee on entry of vehicles", the question referred has become academic. Following the enactment of Cantonment Act, 2006 the Cantonment Board would be authorized to impose the levy as per Section 67(e) of the Cantonment Act, 2006.
(3.) By virtue of the interim orders, the appellants - Cantonment Boards have levied and collected toll from users. Obviously, no accounts have been maintained and could have been maintained. Thus, even if we are to hold the question referred against the Cantonment Boards, the question of refund will not arise. We, therefore, decline to go into the said question on the ground that the same has been rendered academic by the enactment of the Cantonment Act, 2006. No orders for refund of the levy collected ought to be made. We order accordingly.;