M.C. Desai, J. - (1.) This is a petition for a writ to restrain the Municipal Board Tanda from realising toll tax in respect of today under a bye law framed by it recently. The writ is asked for solely on the ground that the bye law is ultra vires the Municipal Board because under Municipality Act a toll on goods, and not on vehicles and other conveyances, animals and laden coolies entering the municipality can be levied. The bye law purports to have been framed by the Municipal Board in exercise of the powers conferred upon it by Sec. 128 (1) (vii) of the Municipalities Act; under this provision it is authorised to impose a toll on vehicles and other conveyances, animals and laden coolies entering the municipality. Under the impugned bye law published by the Municipal Board, Tanda in the Gazette of 8-11-1958. A toll tax on vehicles etc. entering the municipality has been imposed and I do not see any force in the contention that it is not a toll on vehicles etc. but is a toll on goods. Merely because there is a reference in the bye law to the nature of goods, to the liability of the importers to have the goods examined and to exemption of certain goods from the payment of toll it cannot be said that what is imposed is not a toll on vehicles but a toll on goods. What is material is that the toll must be payable on vehicles etc. entering into the municipal limit. It is open to a Municipal Board to fix different rates of toll for vehicles etc. containing or laden with different kinds of goods. There is nothing in the Act to prevent the Municipal Board from differentiating between one kind of goods and another kind of goods, fixing different rates of toll for different kinds and exempting certain goods from payment of any toll. Provided that the toll is in very case made payable on vehicles and other conveyances entering into the municipality, it is a valid imposition under Sec. 128 (1) (vii) even though different rates of toll are prescribed for different kinds of goods carried in the vehicles and other conveyances. I do not see anything illegal in the bye law framed by the Municipal Board, Tanda.
(2.) The petition is dismissed. Petition dismissed.;