MUNICIPAL BOARD, NAINITAL & ANR. versus BRIJ MOHAN CHANDRA & ANR.

Citation: [1971] 2 S.C.R. 700 · Decided: 26-10-1970 · Supreme Court of India · Bench: S.M. SIKRI · Disposal: Dismissed

Judgment (excerpt)

·100 
MUNJCJPAL BOARD, NAJNJTAL & ANR. 
A 
v. 
BRJJ MOHAN CHANDRA & ANR. 
October 26, 1970 
[S. M. SIKRI, V. BHARGAVA AND J. D. 9yA, JJ.] 
B 
U.P. Municipuliries Act JI of 1916, s. 128(1)-/f (IU/horise.1• <·ol/ection 
of a to/l-1ax levi~d on vehicle.~ fron1 pa.~sengers travelling in ti vehicle. 
While the first respondent was travelling by a U.P. GovernJ11cnt Road· 
ways bus from Bhowali to N.ainital in May 1967, toll-tax was demanded C 
from him at the nppcllant's municipal toll barrier but he declined to pay. 
The Executive Officer, Municipal Board, Nainital, 
th~reupon filed 
a 
complaint against him under s. 190(1) (c) Cr.P.C., for breach of rule 1 
of the Rules made under s. 153(a) of the U .. P. Municipalities Act. 1916. 
The first respondenfs contention was that tile levy of toll-tax by the 
Municipal Board on passengers was ullra vires the taxing powet of the 
Board.· During the pendency of these proceedings, on an application made 
by the first respondent under s. 561A, Or.P.C., the High Court quashed D 
those proceedings holding that clause (vii) of s. 128(1) of the Munici-
palities Act did not authorise the levy of toll-tax on passengers and that 
a. connected notification also' levied tax only on vehicles and not on 
passengers. The Rule imposing aa obligation on the passengers to pay the 
toll was therefore struck down as ultra :vires. 
In appeal to this Court it was contended inter alia that toll imposed 
·on the vehicle entering the Municipality could legally be realised from E 
the passengers carried by it because of their nexus with the entry of the 
vehicle •. 
HELD : Dismissing the appeal, 
The toll imposed on the laden vehicles is expre'5ly made payable by 
the person-in-charge of such vehicles. 
No liability has bc<n fixed on the 
passengers for payment of the tax imposed on the vehicles carrying them 
and entering the Nainital Municipality. 
There was no precedent or any F 
principle in support of the submission that merely because the passengers 
were carried by the vehicles the toll·tax imposed on the entry o'f the 
vehicles into the municipal limits could be demanded from them 1704 D·G] 
When the impugned levy W<l.S oHtside the Act, s. 164 of the Act could 
not operate to bar the jurisdiction of the High Court to quash the proceed-
ings relating to the levy which was ultra virus the t.1xing power of the 
Board. [704 HJ 
G 
·CRIMINAL APPELLATE JURISDICTION'. Criminal Appeal No. 
134 of 1968. 
Appeal from the judgm€nt and orc,ler dated April 16, ! %8 of 
;he AJ!ahabad High Court in Criminal Misc. Case No. 3403 of 
1967. 
H 
Yogeshwar Prasad, for the appellant. 
0. P. Rar:a, for respondent No. 2. 
A 
B 
c 
D 
E 
F 
G 
H 
MUNICIPAL BOARD v. BRIJ MOHAN (Dua, /.) 
70 I 
The Judgment of the Court was delivered by 
Dua, J. 
The 
short point requiring determination in this 
appeal on certificate of fitness granted by the Allahabad High 
Court under Art. 134(1 ) ( c) of the Constitution is whether toll-
tax on laden motor vehicles levied under s. 128 ( 1 )(vii) of the 
U.P., Municipalities· Act II of 1916 (hereinafter described as the 
Act) on their entry within the limtis of Nainital Municipality 
can be realised from the passengers carried by them. 
The rekvant facts which lie within a narrow compass may 
now be briefly stated. 
Brij Mohan Chandra, Vice-President of 
the Notified Area Committee, Bhowali, District Nainital 
(res-
pondent no. I in this Court) travelled in U.P. Government Road-
ways Bus from Bhowali to Nainital on 17th, 26th and 29th May, 
1967. 
At Kaila Khan Municipal toll barrier one and a half 
mile from Nainital on the Bhowali-Nainital Road, toll·tax was 
demanded from him but he declined to pay. The Executive Offi-
cer. Municipal Boad, Nainital, thereupon filed a complaint against 
him under s. 190(1 )( c) of the Code of Criminal Procedure on , 
the allegation that he had by entering the municipal limits 
of 
Nainital without paying the toll dues committed breach or 
r. 
(I ) of the Rules made under s. ! 53(a) of the Act for the assess-
ment and collection 'of tolls within the municipality of Nainital. 
Brii Mohan Chandra's contention in reply was that the levy of 
toll-tax by the Municipal Board on passengers was 
ultra vires 
the taxing power of the Board. 
During the pendency of 
the 
proceedings in the court of Sub-Divisional Magistrate, Nainital, 
Brij Mohan Chandra applied to the High Court of Judicature a~ 
Allahqbad under s. 561A, Cr. P.C. for quashing those proceed-
ings.

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