O.H.Mootham, C.J. - (1.) These are appeals by the Hardwar Union Municipal Board from an order of Mr. Justice Mehrotra dated 26-9-1955, which raise the question of the validity of a tax imposed by the appellant Board on, inter alia, motor vehicles leaving the limits of the Hardwar Union Municipality when carrying passengers. The tax (described variously as a toll or tax or toll tax) was first imposed by the appellant Board on 29-10-1941, in exercise of the powers conferred on it by Section 128 (1), Clause (xiv) of the U. P. Municipalities Act, 1916. The Notification imposing the tax, so far as is relevant, reads as follows: "Levy of toll on motor vehicles and tongas entering or leaving the municipality with passengers. DESCRIPTION OP THE TAX. A toll tax on motor vehicles and tongaa entering or leaving the limits of the Hardwar Union Municipality with passengers to be levied at the rate of annas 2 per passenger. Provided that children over three years of age and under twelve shall be charged at half the rates. Provided also that the tax will not be collected in respect of the following persons:"
(2.) Then follows a list of nine classes of persons and a Note with regard to the obtaining of exemption certificates to which we refer later. This notification was amended by a later Notification dated 22-2-1955. By the amending Notification rickshaws were included among the vehicles on which the tax is levied and the rate of tax was enhanced from two to four annas a passenger. At the same time one of the nine classes of persons in respect of whom the tax would not be collected was omitted.
(3.) The principal respondents to these appeals (to whom it is convenient to refer as the respondents") are the owners of motor buses which ply between Hardwar and Rishikesh. These vehicles are obliged to stop at a toll barrier just within the limits of the appellant Municipality and are required to pay a toll at the rate of annas 4 per passenger both when the vehicle enters Hardwar on its journey from Rishikesh and again when it leaves Hardwar on its return Journey. The respondents contested the right of the appellant Board to levy a toll by virtue of the Notification of 29-10-1941, as subsequently amended, and they preferred petitions in this Court under Article 226 of the Constitution in which they prayed for the issue of writs in the nature of mandamus (a) directing the appellant Board and respondent No. 2 (who is the Commissioner of the Meerut-Agra Division) to withdraw the orders contained in the Notification dated 22-2-1955, and to suspend the operation of the orders contained in the Notification dated 29-10-1941, to the extent they purported to levy a toll on vehicles entering the limits of the Hardwar Union Municipality when carrying passengers; (b) directing the appellant Board not to levy a toll on the vehicles belonging to the respondents when such vehicles were either entering or leaving the limits, of the Hardwar Union Municipality with passengers.;