- (1.) THIS writ petition under Article 226, Constitution of India, is at the behest of Motor/bus of 'passengers' Transport Union' named 'meerut-Rohta-Barnawa- Binauli-Baraut Motor Union, for short the 'union' which is represented by its Secretary-Gajraj Singh', petitioner No. 1.
(2.) WE may record the statement made by the learned Counsel for the petitioner that all the members of Union/petitioner No. 2 (list of which is An-nexure-1 to the writ petition) have paid separate Court fees in respect of each of them and all of them shall be bound by the decision of this writ petition. Members of the 'union' render transport-service to the Passengers on 'meerut-Rohta-Barnawa- Binauli-Baraut 'route' on-the basis of valid 'permit' is sued by competent authority under The Motor Vehicles Act, 1988, called 'm. V. Act'. According to the petitioners, its members have paid 'road Tax' and 'ad ditional Tax', under The U. P. Motor Vehicles Taxation Act, 1997, hereinafter referred to as M. V. Taxation Act and that they also pay other fee/charges, if any, for availing facilities rendered to by a 'local Authority', apart from paying 'property Tax' under Kshetriy Panchayat and Zila Panchayat Adhiniyam. It is contended that- (i) the route in question, which is part of State Highway, was constructed and now maintained by Public Works Depart ment of State of U. P. , (ii) a small part of this route intercepts certain roads of Meerut Cantonment Board (called the Board) while passing through territorial limits of the Board (para 5 of the writ petition); and (iii) in exercise of powers conferred under Section 60, Canton ment Act, 'draft proposal' to levy Toll Tax' upon entry of Motor Vehicle-carry ing passengers in the territory of the Board, was published in Daily News paper for information of the concerned to file objections, if any, under Section 61, Cantonment Act; the Union through its Secretary admittedly filed objections against Draft proposal to levy Toll tax on Passengers- Vehicles before the Board (Annexure 5 to the writ petition); the concerned authority did not communi-, cate its decision to reject those objec tions; Under Notification published in the Gazette of India, dated 8-1-2005 (Annexure 6 to the writ petition); 'toll tax' is imposed on Motor vehicles owned by the members of the Union; consequent ly every transport Vehicle of the Member of the Union while entering the limits of the Board, is required to pay toll tax @ Rs. 75. 00 per vehicle per trip w. e. f. November, 2005 under the impugned Notification and being aggrieved im pugned Gazette Notification dated 8-1-2005 (Annexure-6 to the writ petition) is challenged on the ground that the 'respondents' have no power or authority in law to levy such Toll tax1 in question. Grievances of the petitioners are contained in paras 15 to 30 of the writ petition. The impugned Notification dated 8-1-2005 (Annexure 6 to the writ petition) reads; "the GAZETTE OF INDIA, JANUARY 8, 2005 (Pausa 18, 1926) Ministry of Defence Cantonment Board Meerut, the SRO No. Whereas a notice of certain draft notification for imposing of Toll Tax on the entry of commercial vehicles within the Meerut Cantonment conspicuous part of the Cantonment Board, Meerut on 2nd July, 2004 vide No. Legal Cell/tax PROP and published in local newspapers namely Dainik Jagran and Amar Ujala on 4th July, 2004 as required under Section 61 read with Section 255 of the Cantonments Act, 1924 (2 of 1924), inviting objections and suggestions from all persons likely to be affected thereby till the expiry of a period of thirty days from the date of publication of the said notice; AND WHEREAS, all the objections received from public on the said draft notification have been duly considered by the Cantonment Board; AND WHEREAS, the Central Govern ment have duly authorized the Cantonment Board, Meerut to impose the Toll Tax above said as required under Section 63 of the said Act; NOW TheREFORE, in exercise of the powers conferred by Section 60 of the said Act, the Cantonment Beard, Mearut with the previous sanction of the Central Government, hereby imposes Toll Tax on the entry of commercial vehicles entering and passing through tho limits of Meerut Cantonment payable by the owner of the vehicle or the person in charge of the vehicle at the rates specified in the Schedule annexed hereto, namely: SCHEDULe (Toll fee on Commercial Vehicles laden with goods or passengers entering or pass ing through Meerut Cantonment), Serial Categories of No. Vehicles toll tax in Rupees per vehicle perentry (1) (2) (3) 1. Taxis/car being 25 used forcommer- cial purpose 2. Light commercial 40 vehicles 3. Heavy commercial 75 vehicles 4. Trailers/cranes/othe rvery large vehicles, _______ Provided that the Toll Tax shall not be levied on vehicles: (a) belonging to the persons residing within the limits of Meerut Cantonment; (b) belonging to the Central Govern ment or the State Government; (c) belonging to the Cantonment Board Meerut; (d) carrying solely funeral parties; (e) belong to persons and properties exempted under Section 3 of Indian Tolls (Army and Air Force) Act, 1901 (2 of 1901); (f) belong/deployed in election; (g) Tractor of. agriculturists used solely for agriculture purposes; (h) Buses carrying school students; (i) Ambulance carrying parties: Provided further that the vehicles enter ing the Cantonment limits subsequent to second entry in a day shall be charged at half the rate specified per entry. 2. The toll tax above said shall come into force on the date of final publication of this notification in the Official Gazette. CANTONMENT EXECUTIVE OFFICER (JS MAHI)" The petitioners, therefore, in this writ petition claim following reliefs: (i) To issue for a writ, order or direction in the nature of certiorari calling for the records and quashing the impugned notification published in the Gazette of India, dated 8-1-2005, in so far as it relates to the imposition of toll tax against the vehicles of the petitioners at the rate of Rs. 75 per day per trip. (ii) To issue for a writ, order or direction in the nature of mandamus commanding the respondents not to realize the toll tax from the vehicles of the petitioners at the rate of Rs. 75 per day per trip, in pursuance of the impugned notification dated 8-1-2005. (iii) To issue any other writ, order or direction, which this Hon'ble Court may deem fit and proper in the circumstances of the case.
(3.) UNION of India, Cantonment Board, Meerut and K. P. Singh (Respon dent Nos. 1, 2, 3 and 4 respectively) filed three separate 'counter-affidavits' and the petitioner also in reply filed 'rejoinder affidavit' against there counter-affidavit. Heard learned Counsel for the parties except 'union of India' (Respon dent No. 4 ).;