...Pradesh High Court dated 5-2-1996 under which the High Court has held that the levy of toll under the Indian Tolls Act, 1851 is in the nature of a compensatory tax. From its very nature, once the...Indian Tolls Act, 1851 under which the State Government has exempted collection of tolls on such bridges on which the entire cost of construction has been realised by way of tolls. In view of the...-1998, although the State Government has exempted the collection of tolls on such bridges in respect of which the entire cost of construction has been realised by way of tolls, the State Government has...

...the Indian Tolls Act, 1851 (Act No. 8 of 1851). There is another bridge over the Krishna river at Rajpur Chhajpur and toll is being levied on vehicles crossing this bridge by...the Antarim Zila Parishad, Muzaffarnagar. In these writ petitions, the levy of toll on vehicles crossing the Hindon bridge alone is challenged.3. The Indian Tolls Act, 1851..., is an Act for enabling the Government to levy tolls on public roads and bridges. It appears that, under Sec. 3 of the Indian Tolls Act, 1864, empowering it...

...Ruma Pal, J.— These appeals relate to the extent of the State Government's power to levy toll under Section 2 of the Indian Tolls Act, 1851. Section 2 of the Act...the State Government to recover by way of toll under Section 2 of the Tolls Act, 1851 any amount apart from the actual cost of construction of the bridge, viz., Rs 39,97,000...Section 2 of the Tolls Act, 1851 is the making or repairing of any road or bridge at the expense of the State Government. For the advantage obtained by the public by the construction of the roads and...

...the said order, the Corporation preferred an Appeal to the Tribunal. The Tribunal after examining the provisions of the Indian Tolls Act, 1851, various communications between...Corporation.6. I may state here that, as it appears from paragraph 1.7 of the A.A C's order, some draft rules framed under Section 9 of the Indian Tolls Act, as...the Indian Tolls Act, 1851, (hereinafter to be referred to as the Tolls Act). The Preamble of this Act makes it clear that it is an act for enabling the Government to levy...

...account the petitioner has come to this court at this stage.3. It appears that in exercise of the powers conferred by section 2 of the Indian Tolls Act, 1851 (Act VIII..., 1960. This notification stated that in exercise of the powers conferred by section 2 of the Indian Tolls Act, 1851 (Act VIII of 1851) and in pursuance of the provision of...-133C/1960, dated March 22, 1963. The opening part of this notification stated:—“In exercise of powers conferred under section 2 of the Indian Tolls Act 1851 (Act No. VIII...

...is no Notification by the State Government under Section 2 of the Indian Tolls Act (Act VIII of 1851) authorising the State Government to levy the tolls upon lorries, plying...Forbes, Fifth Edition that “the right to take tolls exists only by the Act of Parliament or by express grant from the Crown, or by immemorial usage, which presupposes such a grant, and from which, if...toll or lease out the right to realise toll to respondent No. 4. We see no reason why the Government itself should not act under the statutory authority of Section 2 of the Indian...

...Notification dated 12.1.2011 through which U.P State Highways Rules, 2011 were notified and according to this Notification, the fees collected as per provisions of section 2B of Indian Tolls Act, 1851...are to be remitted to the State Government. Therefore, the assessee would not have any right over the fees collected under the Indian Tolls Act. Since the assessee is a non-profit...section 12A of the Act should be re-adjudicated by the ld. Commissioner of Income-tax in the light of U.P State Highways “The Determination of Rates and Collection of Tolls Rules, 2011”. We accordingly set...

...Notification dated 12.1.2011 through which U.P State Highways Rules, 2011 were notified and according to this Notification, the fees collected as per provisions of section 2B of Indian Tolls Act, 1851...are to be remitted to the State Government. Therefore, the assessee would not have any right over the fees collected under the Indian Tolls Act. Since the assessee is a non-profit...section 12A of the Act should be re-adjudicated by the ld. Commissioner of Income-tax in the light of U.P State Highways “The Determination of Rates and Collection of Tolls Rules, 2011”. We accordingly set...

.... Ghosh for the petitioner urged that the levy of tolls in purported exercise of the power conferred by the Indian Tolls Act, 1851 (hereinafter referred to as “the Act”) was wholly unconstitutional.... He relied on Article 19 and Article 14 and also on Articles 301 and 303 of the Constitution.2. The Indian Tolls Act, 1851, has been...existing on the statute book for more than a century. The preamble of the Act makes it clear that it is an Act for enabling Government to levy tolls on public roads and bridges. Section 2 is the most...

...exercise of the power conferred by Section 2 of the Indian Tolls Act, 1851 (Act 8 of 1851) the Governor is pleased hereby to direct that rates of tolls specified in Part II...notification that in exercise of the powers conferred by Section 2 of the Indian Tolls Act, the Governor directed that the rate of toll specified in Part II of the schedule shall be.... Section 2 of the Indian Tolls Act, 1851, does not suffer from the vice of excessive delegation of legislative power and is not unconstitutional on that ground.”19. So, the...

...controversy between the parties in so far as these facts are concerned. The Indian Legislature passed Indian Tolls Act, 1851. (hereinafter referred to as the Act of 1851). It...recognised by the Indian Constitution.5. The language of Section 2 of the Act of 1851 itself indicates the criteria on which the tolls can be levied on construction of bridges. According to...realise any toll tax from the petitioners under Section 2 of the Indian Tolls Act of 1851 read with Section 3 of the Act 15 of 1864. The petitioners are entitled to their costs from the respondents.16. Petition allowed....

...powers under S. 2 of the Indian Tolls Act, 1851 read with S. 21 of the General Clauses Act (Act No. X of 1897). They have also prayed for a writ of mandamus commanding the...in exercise of powers under S. 2 of the Indian Tolls Act read with S. 21 of the General Clauses Act. The notification dt. 3rd Dec., 1975 has now been superseded by the...Tolls Act. The language of S. 2 and the object behind the provision is entirely different from the provisions which came up for consideration by the Supreme Court in the aforesaid cases. As...

...to the maintainability of the writ petition, has opined that the right granted to the petitioner is under the provisions of the Indian Tolls Act, 1851 and the Indian Tolls Laws (A.P. Extension and Amendment) Act, 1975...contract awarded to the writ petitioner is under the provisions of the Indian Tolls Act, 1851 and the Indian Tolls Laws (A.P. Extension and Amendment) Act, 1975. But, at...Writ of Mandamus declaring the action of the appellant authorities in not discharging the bank guarantee for Rs. 11,87,573.00 p.m. of Indian Bank, Karimnagar furnished by the petitioner and not...

...Area. He has also produced a copy of the Government Order in G.O.Ms.No.351, Municipal Administration and Water Supply Department, dated 23.12.1991, and submitted that under Section 2 of the Indian Tolls Act, 1851...the various Acts, viz. Tamil Nadu District Municipalities Act, 1920, Tamil Nadu Town and Country Planning Act, 1971, Tamil Nadu Panchayats Act, 1994 and Indian Tolls (Tamil Nadu Amendment) Act. 19.... 26. But however, as per Section 2 of the Indian Tolls Act, 1851, the State Government has powers to levy tolls on roads and bridges. By way of State Amendment, Section 2 has been substituted, wherein...

...crore, toll could not be collected under the Indian Tolls Act, 1851. Therefore, the respondent herein put up the cost of the bridge inclusive of the road portion of the length...Indian Tolls Act and the Rules framed originally in the year 1978 and subsequently in 1992.1 have also extracted Rule 8 from the National Highways (Fees for use of.... State of Tamil Nadu and others, 1993 W. L.R 86. In a similar circumstance, lakshmanan, J., after considering the Indian Tolls Act, 1851 as well as...

...toll tax under the provisions of the Indian Tolls Act, 1851 shall be deemed to be public revenue as is provided in Section 8 of the Act. The toll collected under the Tolls...along with Section 8 of the Indian Tolls Act, in order to properly appreciate the nature of the tax wherein the toll levied under this Act has been held to be public revenue...that when in 1851 the Indian Toils Act was passed it may reasonably be inferred that expression 'tolls' in the Tolls Act was intended to convey the same meaning as was given to the expression in...

...to levy of toll every day. It is further submitted that the toll is provided for under the Indian Tolls Act, 1851, hereinafter called "the Act". The Act has been amended in...., 86, supra, AR. Lakshmanan,J., as he then was, after analysing the provisions of the Indian Tolls Act, 1851, held that the levy of toll on vehicles entering Kodaikanal..., the Government Order expressing their desire to levy toll in respect of the roads in Kodaikanal Town was questioned as being ultra vires of the provisions of the Indian Tolls Act. One of the...

...civil Courts to hear and dispose of the suit out of which this appeal arises.7. The learned Government Advocate has referred me also to the provisions of Section 6 of the Indian Tolls (Army and Air Force) Act, (1901...plying of the additional marboat under the directions of the S.D.O, and the overseer with an assurance for compensation, that forms the basis of the action. Section 6 of the Indian Tolls Act, also...Section 34 of the Northern India Ferries Act (XVII [17] of 1878). In view of his finding on this point, he did not determine the other issues that arose in the...

...D.P Wadhwa, C.J:— These three writ petitions raise common questions of law as to the validity of the tolls levied by the State on certain bridges under the Indian Tolls Act, 1851...Section 2 of the Indian Tolls Act, 1851, and sought a mandamus commanding the State Government not to include the cost of construction of Bandh approach roads...the bridge would not include any sum which had been spent on the maintenance of the bridge or road and that no toll was chargeable under Section 2 of the Indian Tolls Act of...

...sub-section (1) of Section 9 read with Section 2C of the Indian Tolls Act, 1851 (Act VIII of 1851), inserted bv the Indian Tolls (Uttar Pradesh Amendment) Act, 1974 (U.P Act No. 22...that in accordance with the provisions of Section 2C of the Indian Tolls Act, the Governor or his nominee may invite auction bids from the persons desirous of taking lease for...of 1974) (hereinafter referred to as the ‘Act’), in its application to Uttar Pradesh, the State Government made the Uttar Pradesh Tolls Regulation, Levy and Collection Rules. ‘(the Rule 4 provides...