M.Katju, J. - (1.) This writ petition has been filed for a writ of certiorari to quash the bye-laws framed by the Zila Panchayat, Sonebhadra, dated 5.12.1994 and 3.7.1997, Annexures-3 and 4 to the writ petition imposing transit fee/toll tax on the transportation of sand, ballast, stone, morum, chips, etc. and for quashing the impugned order dated 31.3.2003, Annexure-2 to the writ petition passed by the Upper Mukhya Adhikari, Zila Panchayat, Sonebhadra. The petitioner has also prayed for a mandamus directing the respondents not to collect transit fee/toll tax on the basis of the impugned by-laws on transportation of the above materials by the petitioner from the Mines to various places within or outside district Sonebhadra.
(2.) Heard learned counsel for the parties.
(3.) The petitioner is a company incorporated under the Companies Act and is engaged in the business of taking mining lease and supplying sand, morum, stone, chips and transporting the minerals from the mines. It has about 64 trucks for doing the transport work. In paragraph 4 of the petition it is alleged that it has taken a mining lease for 10 years on 25.1.1995 of plot No, 2751 measuring 4.54 acre in village Billi Markundi, district Sonebhadra for extracting the above items. True copy of the lease is Annexure-1 to the writ petition. The Zila Panchayat, Sonebhadra, has given contract of collection of toll tax/transit fee to respondent No. 5 under the impugned bye-laws for the year 2003, and it is alleged that the said respondent No. 5 is forcibly and illegally collecting Rs. 30 per trucks as toll tax/transit fee from the petitioner's trucks carrying the above materials from the mines. A true copy of the letter dated 31.1.2003, issued by the Upper Mukhya Adhikari, Zila Panchayat, Sonebhadra to respondent No. 5 is annexed as Annexure-2 to the writ petition. A true copy of the bye-laws framed by the Zila Panchayat, Sonebhadra, are Annexures-3 and 4 to the writ petition. These bye-laws purport to have been framed under Section 239 (2) of the U.P. Kshetra Panchayat and Zila Panchayat Adhiniyam, 1961. It is alleged in paragraph 10 of the writ petition that the Zila Panchayat had no authority or jurisdiction to impose transit fee/toll tax on the transportation of the above materials. It is alleged that transit fee/toll tax does not come within the ambit of Section 144 of the Adhiniyam.;