A.N.Varma, J. - (1.) THE petitioner No. 1 claims to be a Registered Association. Its members are truck owners. They are aggrieved by the levy and collection of toll on the vehicles plying under the permit issued by an authority outside the U.P. at the point of their entry into this State in the purported exercise of powers under the U.P. Motor Transport Vehicles Toll Act, 1979. The levy is challenged on the ground that the Transport Commissioner of U.P. had issued a notification dated 23 -7 -1979 stating that no toll tax shall be realised from transport vehicles plying under a permit issued by an authority outside the State of U.P. but countersigned by the Transport Authority in this State. The members of the petitioner association were thus enjoying immunity from the toll because they fell within the purview of the Notification dated 23 -7 -1973 until recently when the officers and employees of the Transport Authority of U.P. started realising the toll at the rate of Rs. 60/ - per vehicle at the entry check post of this State. Upon enquiry, it was revealed that the Transport Commissioner has issued instructions to the officers of that Department to realise the toll from the vehicles even if they are plying on permits issued by the authority outside the State and countersigned by the Transport Authority of this State.
(2.) LEARNED counsel for the petitioner challenges the levy and collection of the toll on the ground that in view of the notification/circular dated 23 -7 -1979 the collection of the toll from the petitioners is wholly unauthorised. We are unable to agree. Section 3 of the U.P. Motor Transport Vehicles (Toll) Act 1979 provides that there shall be levied and paid to the State Government a toll on every transport vehicle plying under a permit granted under the Motor Vehicles Act, 1939, by an authority having jurisdiction outside Uttar Pradesh, entering the limits of Uttar Pradesh, at such rate not exceeding one hundred rupees per vehicle, as the State Government may by notification specify provided that where toll has been paid once in respect of the entry of the vehicle, no toll shall be levied for any subsequent entry on the same day. The toll is, therefore, leviable in terms of Section 3 of the aforesaid Act irrespective of whether the permit issued by an authority outside U.P. is countersigned by the Transport Authority of this State.
(3.) SECTION 11 of the Act, however, provides that where there is a reciprocal agreement relating to the levy, collection and payment of the toll entered into by the State Government with any other State Government, the levy shall be governed by the terms and conditions of the agreement. From the counter -affidavit, it appears that the notification dated 23 -7 -1979 was issued because of a reciprocal agreement between the States of U.P. and Madhya Pradesh, the Transport Authority of Madhya Pradesh, it is said, went back upon it and started realising toll from the vehicles entering into that State on permits granted to them by the Transport Authority of U.P. Consequently, the Transport Commissioner of U.P. has directed that toll be realised from the vehicles entering into this State which are plying on permits granted by the Transport Authority of Madhya Pradesh.;