LALA SHKI RAM Vs. CANTONMENT BOARD DEHRADUN
LAWS(ALL)-1980-8-9
HIGH COURT OF ALLAHABAD
Decided on August 14,1980

LALA SHKI RAM Appellant
VERSUS
CANTONMENT BOARD DEHRADUN Respondents




JUDGEMENT

H. N. Seth, J. - (1.)By this petition lala Shri Ram and M/'s Punjab Lime and Limestone Company challenged the validity of the notification dated 2-3-1974 levying toil-tax on vehicles laden with goods or passengers entering or passing through Dehradun Cantonment. Main contention of the learned counsel for the petitioners is that laden vehicles belonging to the petitioners which merely pass through Dehradun Cantonment cannot be said to be vehicles entering Dehradun Cantonment. He contended that the notification has itself made a distinction between vehicles entering the Cantonment, and vehicles passing through it. According to him. Section 60 of the Cantonments Act enables a Cantonment board to impose only such taxes tiiat can be imposed by Municipal Boards under the Municipal ities Act. Section 128 (1) (vii) of the Act enables a Municipal Board to levy toll on vehicles and other conveyances, animals and laden coolies entering the Municipality. He contended that this clause does not permit a Municipal Board to levy toll-tax on vehicles passing through the Municipal Board. Accordingly, the Cantonment Board also does not enjoy such corresponding right to levy toll in respect of vehicles passing through its territories. Having heard the learned counsel appearing for the petitioners, we find that there is no merit in the submission made by him. Any vehicle which passes through a Municipality or a Cantonment must necessarily enter Board's territory and toll-tax can always be levied at the point of such entry. Learned counsel for the petitioners contended that the expression 'enter' used in the impugned notification should, in the context, be interpreted as meaning entering the limits of the Board with a view to do some thing therein and not merely as passing through its territory. We are unable to accept the submission. Section 128 (i) (vii) of the Municipalities Act does not say that a Municipal Board can levy toll-tax only on a vehicle, animal etc. , which enter the Municipal territory for loading or unloading of goods or for carrying out some other activity therein. As a matter of fact, petitioner No 2 had on an earlier occasion, filed a petition under Article 226 of the Constitution before this Court and had challenged the validity of a similar notification on the similar grounds. This Court rejected the petition by its order dated February 28,1966. The decision of this Court has sinca been reported as the case of M/s. Punjab Lime and Limestone Company, Dehradun v. Cantonment Board Dehradun and another (A. I. R. 1967 Alld. 15 ). It was clearly held in that case that vehicles passing through a Municipal Board enter its territorial limits and can, undar Section 128 (1) (vii) of the Municipalities Act, be subjected to toll-tax. We fully share the view expressed by the learned Judge in the case. In the result, we find no merit in this writ petition and dismiss it with costs. .
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