(1) This Act may be called the Levy of Tolls Act No. VIII of 1995.
1[(1)] There shall be the same classes of Toll Officers under this Act as under the 2[Excise Act, 1958], and in the absence of any orders of the Government to the contrary, and subject to the provisions of this Act, an officer of any class having jurisdiction within any local limits under the 3[Excise Act] shall be a Toll Officer of the same class having jurisdiction within the same local limits under this Act.
(1) The Government may from time to time prescribe, annul or alter rates of tolls to be levied upon any road, ferry or bridge 1[in the 2[Union territory of Jammu and Kashmir] in respect of men, animals, vehicles, machinery, commodities and goods in any form whatsoever and may place the collection of such tolls under such management as may appear to it proper, and all persons employed in the management and collection of such tolls shall be liable to the same responsibilities as would belong to them if employed in the collection of the 3[Excise] Revenue under the Jammu and Kashmir 3[Excise] Act, 1958.
The Government may establish tollgates or stations at such places as the Government may deem necessary.
1[(4-A). Assessment of vehicles, goods, or animals etc.—Any officer mentioned in sub-section (2) of section 2 of this Act may assess the vehicles, goods or animals reaching at a Toll Post for levy of Toll.
The Government may from time to time define and grant exemptions from payment of tolls levied under this Act.
1[5-A. Recovery and refund of toll short levied or erroneously paid etc.––(1) When toll or charge have been short levied through inadvertence, error, collusion or mis-construction on the part of the Toll Officer, or through mis-statement as to the quantity, number or description of the goods, animals or vehicles on the part of the owner, or when such toll or charges after having been levied has been owing to any such cause erroneously refunded, the person chargeable with toll, or the charge so short levied, or to whom such refund has erroneously been made, shall pay the deficiency or repay the amount paid to him in excess on demand being made within twelve months from the date of the first assessment or the making of the refund and Toll Officer may refuse to pass any goods, animals or vehicle(s) belonging to such person until the deficiency or excess be paid or repaid.
In case of nonpayment of any tolls on demand, the officers appointed to collect the same, may, in the first instance, levy the same by sale of any goods of the person liable for the payment. In the event of the said goods being insufficient for the payment of the toll, the Toll Officer may detain the carriage or animal on which the toll is chargeable for such period not exceeding 24 hours till the payment is made. If any toll and the cost arising from such seizure remain undischarged for 24 hours, the case may be brought before the nearest Magistrate within the local limits of whose jurisdiction the toll-gate or station lies. The Magistrate shall thereupon proceed to enforce payment of the amount in like manner as if the amount had been a fine inflicted by himself.
1[6-A. Recovery of Toll dues as arrears of land revenue.––(1) Notwithstanding anything contained in any other provisions of this Act, any amount of toll, penalty, interest or any other sum payable under this act shall, on the issue of certificate by the Toll Officer, Incharge Toll Post in the prescribed form to the Collector or the Assistant Collector, be recoverable as arrears of land revenue. The copy of such certificate shall be delivered personally or forwarded to the defaulter on his last known address.
Notwithstanding anything contained in this Act, if any amount due under this Act is not paid on demand, the person from whom the amount is due shall be liable to pay interest on such amount from the date it was payable to the date of actual payment on the following rates :––
All Police Officers shall be bound to assist Toll Officers when required, in the execution of this Act and for that purpose shall have the same power which they have in the exercise of their ordinary police duties.
1[8. Offences.––Whoever tranships, abets or attempts the transshipment of goods from a carriage or animal on which the toll is chargeable at a higher rate to a carriage or animal on which the toll is chargeable at a lower rate, or vice versa, or whoever adopts any device to evade payment of toll at a toll-gate or station, shall be liable to a fine equal to 2[ten times] the amount of actual toll leviable or 3[one thousand] rupees whichever is higher.]
If any person intentionally obstructs any Toll Officer, or any other person duly employed in the collection of tolls in the exercise of any powers given under this Act to any such officers or person, he shall be liable to imprisonment not exceeding six months, or to fine not exceeding 1,000 rupees, or to both.
If any Toll Officer or other person employed for the collection of toll, practises or attempts to practise any fraud for the purpose of injuring the toll revenue or abets or connives at any such fraud, or if any such officer or person is guilty of a wilful breach of the condition of this Act, he shall be liable to imprisonment for any term not exceeding two years, or to a fine not exceeding 1,000 rupees, or to both.
(1) Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act or of any rule or order made under this Act and not otherwise provided for in this Act, shall, on conviction before 1[a Judicial Magistrate] of the first class, be punished for each such wilful act or omission with fine which may extend to one hundred rupees.
Every person, other than the person appointed to collect the tolls under this Act, who shall levy or demand any toll on any public road or bridges or for passing through any bazar situated thereon, and also every person who shall unlawfully and extortionately demand or take any other or higher toll than the lawful toll, or under colour of this Act seize or sell any property knowing such seizure or sale to be unlawful, or in any manner unlawfully extort money or any valuable thing from any person under colour of this Act, shall be liable on conviction before 1[a Judicial Magistrate] to imprisonment for any term not exceeding six months, or to fine not exceeding 2[Rs. 5000/- or with both], any part of which fine may be awarded by the Magistrate to the person aggrieved but this remedy shall not be deemed to bar or effect his right to have redress by suit in the Civil Court.
1[13. Offences by whom punishable.––(1) The officer incharge of the toll-gate or station may, by order, impose fine on any person guilty of an offence under section 8.
(1) Any person aggrieved by an order passed under sub-section (1) of section 13 may, within a period of three months from the date of such order, prefer an appeal before the Deputy Excise Commissioner (executive) of the Province where such order has been passed by an officer below the rank of Deputy Excise Commissioner and in any other case, before Excise Commissioner.
Where any toll or penalty has been demanded under the provisions of this Act, the person desirous of appealing against such decision or order shall, notwithstanding his intention of appealing or filing an appeal, deposit in the hands of the Toll Officer at the toll-gate or station the amount demanded by the toll officer passing such decision or order.
No person liable to pay tolls in respect of a carriage or animal shall be entitled to claim any compensation from any Toll Officer for any loss or damage to him at any time while the carriage or animal are lawfully detained at any toll-gate or station, unless it be proved that such loss or damage was occasioned by the wilful neglect or malicious act of the Toll Officer.
1[16-A. Remission or reduction of interest.— Notwithstanding anything contained in this Act, the Government may, if it is of the opinion, for reasons to be recorded in writing that it is expedient to do so in the public interest, by notification, reduce or remit interest on arrears of toll determined to be payable subject to such conditions it may like to impose and for such period, as may be prescribed in this regard.]
The Government may, by notification in the *[Jammu and Kashmir Government Gazette], make rules from time to time for the purpose of carrying out the provision of this Act.
All orders and notifications having the force of law issued regarding the levy of road toll upon public roads and bridges shall be repealed with effect from the date this Act comes into force.