TMI Blog1959 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... within the limits of the Ghaziabad Municipal Board. That Board claimed to be entitled to levy a toll under Section 128 of the U. P. Municipalities Act, 1916, on the railway wagons bringing supplies to the appellant company's factory and to collect the amount thereof from the appellant company. The latter disputed' its liability to pay, and thereafter certain criminal complaints were filed by the respondent Board against the appellant company in the Court of a Magistrate at Ghaziabad wherein it was alleged that the appellant company was guilty of contravening Rule 10 of the Rules for the assessment and collection of toll within the Municipality. 3. The appellant company then filed a Petition in this Court under Article 226 of the Constitution in which the principal reliefs sought were, first, the issue of a writ in the nature of mandamus directing the Board not to levy a toll upon the company in respect of the laden wagons entering its premises and, secondly, a writ in the nature of prohibition restraining the Board from proceeding further with the two criminal cases which had been instituted by it against the company. The learned Judge by an order dated the 12th Novembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such consideration is wholly wanting in the present case. For the Board it is contended that the existence of such consideration is not necessary. 5. Now Clause (vii) of Section 128 (1) empowers a municipal board to impose a toll on vehicles entering the municipality, and it is common ground that the only other tax which the Municipal Board could impose under Clause (xiv) of Section 128 (1) is that tax for which provision is made in Item No. 59 of List II of the Seventh Schedule to the Constitution, namely tolls . The question which therefore arises for determination in this appeal is whether the tax sought to be imposed by the Board is a toll within the meaning either of Clause (vii) of Section 128(1) or of Item No. 59 of List II. It is. I think, proper to consider the second and more general question first. 6. Now Item No. 59 in the present List II corresponds to Item No. 53 of List II of the Seventh Schedule of the Government of India Act, 1935, and it is not in dispute that the word toll' in the Constitution has the same meaning as it has in the Government of India Act and that to ascertain that meaning reference must be made to the law of England. As this Court sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il dedicates it to the use of the Public; but, at the time of the dedication, reserves to himself toll from those who pass over it. The Brecon Markets Company v. Neath and Brecon Rly. Co., 1872 7 CP 555 is a case which is in some respects similar to that now before us. The right to collect tolls which had been immemorially received by the corporation of Brecon for cattle, goods, and carriages passing to, through, or from the borough was vested by an Act of Parliament in the plaintiff company. The defendant railway company acquired land (not being a highway) within the borough of Brecon, and on this land it constructed a railway and a station. Goods were carried by the company upon its railway or to its railway station entirely upon the land belonging to it and it was held that such goods could not be the subject of a claim to either a toll thorough or toll traverse. In delivering the judgment on the Court Willes, J., said, at page 566. Accordingly, it was not argued that the claim in question could be maintained as a toll thorough, because nothing is done by the corporation or by the plaintiffs towards the repair of the railway, or otherwise to aid or assist the traffic of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... averse and which connects the appellant company's factory with the main line passes over land which belongs exclusively to the Railway administration, and that not only the construct on but the maintenance and operation of the siding and all works connected therewith were, and are, carried out by that administration. The tax which the Board seeks to impose is not therefore in my opinion supported by any consideration, and I am accordingly of the view that the tax is not a toll. 9. I now revert to the first question, namely the meaning of the word 'toll' in Clause (vii). The U. P. Municipalities Act, 1916, replaced the U. P. Municipalities Act of 1900 (Act I of 1900). Section 59 of the earlier Act death with the subject of taxation and it provided that subject to the conditions therein staled a municipal board could impose any of the following taxes, namely I.--With the previous sanction of the Local Government- (a) a tax on houses, buildings, and lands situate within the municipality, not exceeding, in any municipality situated in a hilly tract, 10 per cent, and elsewhere 7 1/2 per cent, on the annual value of the houses, buildings and lands; (b) a tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommanding the respondent Board not to levy a toll upon the appellant company in respect of the entry of laden railway wagons by the Assisted Railway Siding into the appellant's premises. Raghubar Dayal, J. (7-4-1950) 11. Section 128 of the U. P. Municipalities Act, 1916 (hereinafter called the Act) mentions the taxes which a Municipal Board may impose within the municipality, and these taxes include, according to Clause (vii) of Subsection (1) of the section, a toll on vehicles and other conveyances, animals and laden coolies entering the municipality. The Municipal Board of Ghaziabad imposed such a toll and framed rules for the assessment and collection of toll. Rule 1 of such rules is : No person shall bring within the limits of the Ghaziabad Municipality any laden vehicle or other laden conveyances or laden animal in respect of which a toll is leviable until the toil due in respect thereof has been paid to such person and at such barrier or at such other places as the Board may from time to time appoint. Explanation: 'other laden conveyances' includes laden railway wagons. 12. The appellant company gets raw material for the manufacture of Banaspat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d space as a manor, for importing or exporting goods. It is also described to be a compensation taken for services rendered. 16. Section 80-A of the Government of India Act, 1919, laid down the powers of local legislatures. Clause (a) of Sub-section (3) of this section reads : 3. The local legislature of any Province may not, without the previous sanction of the Governor-General, make or take into consideration any law: (a) imposing or authorising the imposition of any new tax unless the tax is a tax scheduled as exempted from this provision by rules made under this Act; or Rule 3 of the Scheduled Taxes Rules framed under Section 80-A(3)(a) of the Government of India Act reads : 3. The Legislative Council of a province may, Without the previous sanction of the Governor-General, make and take into consideration any law imposing, or authorising any local authority to impose, for the purposes of such local authority, any tax included in Schedule II to these rules. Schedule II mentions at item No. 1 'a toll' and at item No. 11 'a tax imposed in return for services rendered, such as--(a) a water rate, (b) a lighting rate, (c) scavenging, sanitary or sew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point of entry. It is Clauses (iv), (v) and (vi) of Sub-section (1) of Section 128 of the Act which, provide taxes on vehicles or conveyances, on dogs and other animals kept within the municipality which in the nature of things must use the roads and other facilities provided by the municipality for the use of those conveyances and animals. 19. Even if some sort of benefit to be provided by the municipality is an essential condition for the levy of the toll, the benefit can be in the form of advantages which the various activities of the Board provide for the use, sale or disposal of the articles brought within the municipality on vehicles, animals and by collies. The articles are brought for the purpose of getting advantage of the good market provided by the necessities of the inhabitants of a well-organised municipality. Reference may be made in this connection to the general principles suggested by the Government which are to be found in Ch. III, Part II of the Municipal Manual, Volume I, printed in 1952. Paragraph 3 of resolution No. 3463/XI-271E dated the 19th September 1916 issued by the State Government with reference to the principles which should govern the imposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h v. George, (1828-5 Bing 286) said at page 292: There is no doubt that the King may at this time establish a reasonable toll for the performance of any duty that the public convenience or safety requires should be performed. The creation of a toll is only a mode of paying for a public service. The toll which the Board is authorised to impose is for paying for the public service rendered by the municipality to its inhabitants. The amount collected as toll goes to the municipal fund. The imposition of toll is therefore for consideration. 22. In Vinkensterne v. Ebden, (1698) 1 Ld. Rayms 384 it is stated at page 386; And Holt Chief Justice cited a case of Maiden in Essex, 3 Keb 532. The corporation there prescribed in a que estate, that they and all those, etc. time whereof, etc. have used to repair the port, in consideration whereof they have used time whereof etc. to receive for all lands sold within the precinct of the borough, a certain rate of 10 d. In the pound out of the purchase money; and it was adjudged a good custom; and this is what they call land cheap ; for the landholder reaps a benefit by the trade coming to the town by reason of the port. In this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the owner of the franchise. 24. No quid pro quo is necessary when the right to collect toll is conferred under an Act of Parliament. In Halsbury's Laws of England, Third Edition, Volume VII, paragraph 645, dealing with the right to take tolls and dues, is noted: Where the toll is claimed in respect of a harbour or other locality which is not a port some consideration for the toll must be shown, unless it was imposed by Parliament for a toll is a mode of paying for a public service, and must be for the public advantage and reasonable in amount. It follows therefore that when toll is imposed under a statute there is no necessity for its validity to establish some consideration for its imposition. This must be, I suppose, on the presumption that the legislature has provided for the imposition of the toll for valid consideration and that therefore it is not necessary to allege and establish to justify the collection of that toll that it is charged in lieu of some consideration. The Act, as already mentioned, provides for the imposition of a toll on vehicles etc. entering the municipality. It is charged at the point of entry where no question of immediate return in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y cases dealing with the question of such tolls i.e. toll thorough and toll traverse are not helpful in considering whether the toll in suit is covered by the word 'toll'. 26. In 1916 1 AC 57 the House of Lords considered the question of toll in connection with a ferry, and Lord Parker of Waddington said at page 78 : - Tolls are generally classified as tolls-traverse and tolls-thorough. To my mind this expression did not mean that all lands of toll can be classified either toll traverse or toll-thorough but referred really to the tolls charged with respect to the passage on laid or water. The toll in suit, that is the toll on laden vehicles when entering the municipality, is not a toll with respect to the Passage on the land or highway belonging to or maintained by the municipality. 27. Even if all tolls are to be covered either by the expression 'toll-thorough' or 'toll-traverse' and therefore some consideration to the public must exist to justify the collection of toll, I have endeavoured to show above that the Board has been given the right to collect the toll in suit in view of the benefit it confers on the inhabitants of the municipality a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oint of entrance but on their presence within the municipality. 30. For the reasons stated above, I am of opinion that the toll charged under Rule 1 of the Rules framed for the assessment and collection of toll comes within the description of the word 'tolls' in item No. 59, List II, Seventh Schedule, of the Constitution and therefore can be validly imposed. 31. It is further contended for the appellant that this toll, not being actually a toll, is a tax and in view of Section 135 of the Indian Railways Act the levy of taxes in respect of railway and from railway administrations in aid of the funds of local authorities is to be regulated by the rules laid down in that section. The toll is not charged from the railway administration. The toll is to be paid by the person who brings within the limits of the Ghaziabad municipality any laden vehicles or other laden conveyances and is sought to be collected from the appellant who is responsible for getting the laden railway wagons within the municipality. The toll is levied on the railway wagon which is not included in the definition of 'railway'. 'Railway' is defined in Clause (4) of Section 3 of the Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, as they were in force on the relevant date provided : No person shall bring within the limits of the Ghaziabad Municipality any laden vehicle or other laden conveyances or laden animal in respect of which a toll is leviable until the toll due in respect thereof has been paid to such Person and at such barrier or at such other places as the Board may from time to lime appoint. Explanation: ''Other laden conveyances includes laden railway wagons. 36. It was also provided in the Rules that if Rule 1 was contravened a penalty which could amount to ₹ 500/- could be imposed on the person who contravened the rule. 37. The Municipal Board claimed toll from appellant in respect of the wagons which passed along the Assisted Railway Siding and entered the municipal limits as they entered the appellant's factory promises. The appellant repudiated the liability for the payment of the toll on the ground that the imposition, was ultra vires. At the instance of the Municipal Board two cases were therefore started for the prosecution of the appellant for the breach of Rule 1 already quoted. The appellant thereupon filed a petition under Article 226 of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings the learned Judge issued a writ of mandamus restraining the Sub-Divisional Magistrate from proceeding further with the criminal cases against the appellant and also restrained the other two respondents from realizing the toll from the appellant under Rule 10 of the Rules framed. In other respects the petition was rejected. 40. The appellant then filed a Special Appeal against the decision of Mr. Justice Mehrotra which come up for consideration before the Hon'ble the Chief Justice and Mr. Justice Raghubar Dayal. It was urged in the appeal that what the respondent Board tried to levy as a toll was not really a toll which could be imposed under Clause (vii) of Subsection (1) of Section 128 of the Municipalities Act. Mr. Justice Mehrotra was therefore not justified in refusing to the appellant the writ of mandamus claimed by it directing the Municipal Board and its executive officer not to levy the toll upon the laden railway wagons entering the appellant's premises. 41. The Hon'ble the Chief Justice came to be conclusion that the tax which the municipal board is seeking to impose on the appellant is not a toll . He was therefore for allowing the appeal and gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 47. It is emphasised that though toll is a kind of tax it is a tax having special features and cannot be put on the same footing as an ordinary tax otherwise there would be no sense in using the word toll and not using the word tax . The argument is that if the word toll is understood in the above-mentioned sense it will become obvious that the tax which the respondents want to charge in respect of the wagons entering the appellants' factory cannot be a toll because in respect of those wagons the respondents do not provide any consideration at all. They do not offer any advantage, benefit or service which can be enjoyed or utilized by the wagons. The Municipal Board does not maintain or repair the Assisted Railway Siding which the wagons use. The siding has not been constructed on land belonging to the Municipal Board. The roads, bridges and other amenities which the Municipal Board provides in the City are not utilized in any manner by the wagons in question. What is charged in respect of the wagons cannot therefore be a toll and must be a tax of some other kind. 48. In reply the learned counsel for the respondents urged that the word toll as used in the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eplaced by Clauses (iv) and (vii) of Sub-section (1) of Section 128 of the Municipalities Act of 1916 the word ''toll had been substituted for the word tax with reference to vehicles and animals entering the municipal limits but the word tax had been retained in respect of boats moored within the municipality. 50. Mr. Justice Raghubar Dayal, on the other band, was of opinion that besides 'toll traverse' and 'toll thorough' there were tolls of other kinds also; that it was not necessary that there should be any consideration before a toll could be imposed and this was particularly so if the toll was imposed under a statute; that in any case even if some consideration was necessary the general amenities provided by the Municipal Board could be considered to be sufficient consideration and it was not required that the Municipal Board should provide some particular service or benefit utilisable by the wagons in order to be entitled to impose a toll on railway wagons. He thought that under the Municipalities Act of 1916 the word tax had been retailed for boats moored within the municipality and had been replaced by the word toll with reference to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the origin of tolls goes back to the disturbed times which followed the fall of the Roman Empire. In those days periodic markets were the only seats of commerce and maintenance of peace in those markets was considered to be a duty of the Church. But the Kings and Emperors also considered themselves the protectors of the merchants. They encouraged formation of markets and especially guaranteed the preservation of peace in those markets. As they considered themselves entitled to some compensation for the guarantee which they offered they began to charge tolls in respect of the markets, which were later known as ports or burns. Later the right to take toll began to be conferred by the Kings on others by way of franchise. Some of the bodies to which the franchises were granted included ad hoc bodies like turnpike trusts or municipal corporations. As the right to take tolls was really a right to take money from the subject a right which could be misused care was taken to see that the right should be granted by the Kings without the special assent of the House of Commons only for a matter which was for the common Profit of the people e.g., the construction or repair of a bridge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xx xx x 126. Highway and bridge tolls may also be payable under statute. x x x x x. Statutory turnpike tolls no longer exist; but there are still tolls payable in respect of the passage of bridges under special Acts. Some of the cases relating to tolls may now be considered. The earliest case relating to a toll which has been cited at the Bar appears to be of 1698. It is the case of (1698) 91 ER 1154. The mayor and burgesses of the Town of Newcastle used from time to time to repair the port of the town and in consideration thereof they used to have a toll of five pence Per chaldron for all coals exported. The defendant in that case refused to pay the toll in respect of some coal he was exporting and took the plea that because it had not been averred that the port had actually been repaired the corporation was not entitled to demand toll from him. Holt Chief Justice, however, held: By him, there is not any necessity to aver here, that the port was in repair; for the consideration is, that they have used time whereof, etc., to repair, etc., so that the consideration is that they have been time whereof, etc., obliged to repair, and not the actual repairing of it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was observed that the burt hens had been mentioned collaterally and that the toll which was claimed was not being claimed as a toll thorough but as a toll-traverse. Pointing out the distinction between the two kinds of tolls Best, J., observed: Toll thorough is in the highway, but toll traverse is for passing over another's ground. In the latter case, the use of the soil is a sufficient consideration for the toll, and it is not necessary to state any other in support of a claim to it. But in the former, it is in a highway; that is, where the proprietor had a right of passage before the grant of toll; and, therefore, the claimant must show that something is done by him beneficial to the person against whom he makes the claim. 58. In (1829) 1 Mood and M. 416 the plaintiff was a lessee of tolls under the Corporation of Cambridge and brought an action to recover the amount of toll claimed to be due to the Corporation. The right to realize the tolls had been granted by a Charter of King John. The right was sought to be supported on the ground that the Corporation repaired all the roads and streets in Cambridge, and could therefore claim the toll as a toll-thorough. The pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njoyment of that right. If the Crown therefore grafts part of the bed or soil of an estuary or navigable river, the grantee takes subject to the public right, and he cannot in respect of his ownership of the soil make any claim or demand, even if it be expressly granted to him, which in any way, interferes with the enjoyment of the public right. The argument that the anchorage could be claimed on the ground of consideration was repelled by saying:-- and that there is no fact or circumstance to warrant the presumption that any corresponding benefit was given to the Public in return for the imposition of the anchorage tax. Lord Wensleydale also observed that in the usual course of navigation all vessels could pass and anchor at their pleasure free from toll unless the tell is imposed in respect of some other advantage conferred upon them or at least on the public . 61. The case of (1872) 7 CP 555 was one in which the plaintiff company had by statute been granted a right to take toll for cattle, goods and carriages passing to, through or from the borough of Brecon. The defendant was a Railway company which had acquired some land (not a highway) on which it had const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the case of (1869) 4 HLC 206 the plaintiffs claimed anchorage toll in respect of the defendant's vessels casting anchor at a Port of theirs on three occasions. The defence was that the port where anchor had been cast was a natural port and had not been artificially provided by the plaintiffs and no toll could be claimed on that account. The claim of the plaintiffs was, however, upheld on the ground that the right to take toll for anchorage had existed for a very long time and could therefore be presumed to have had a legal origin. The consideration of the toll was the protection granted for the ships casting anchor. Whether the port had been naturally or artificially formed was immaterial. The earlier case of (1865) 11 HLC 192 (supra) was distinguished. It was observed that the right of anchorage was usually, if not universally, incident to the proprietorship of a port and if the port was in existence anchorage toll could be held legal if it was established that it had been paid from time immemorial, The very fact that a port was provided whether it was natural or artificial could be a consideration for the toll. 62. The cage of Duke of Newcastle v. Workshop Urban Dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore not only a franchise, but primarily a toll franchise, as in the case of all tolls some consideration moving to the public is essential to its validity. Tolls are generally classified as tolls-traverse and toll-thorough. If, apart from the franchise, no one would have had a right to do that for which the toll is charged, the toll is a toll-traverse. If, apart from the franchise, any one would have had the right to do that for which the toll it charged, the toll is a toll-thorough. In the former case the consideration moving to the public may be found in the right conferred on the public by the franchise. For example if before the creation of the franchise the road for the use of which toll is charged was a private road, the consideration may be the dedication of the road to the public. In the latter case the consideration moving to the public cannot be the dedication of the road, for the road was ex hypothesis at the time of the creation of the franchise already a public road. It must be found elsewhere, for example, in the obligation to keep the road in repair, x x x x x x x x x A ferry may thus be regarded as ft link between two highways on either side of the water, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... draught or burden, when kept within the municipality, Clause (vii) permitted a toll on vehicles and other conveyances, animals, and laden coolies entering the municipality. Thus boats moored within the municipality were bracketed with vehicles and conveyances hired and kept within the municipality and a tax levied in respect of them continued to be called a tax. Some of the other taxes which were permitted were mentioned in Clauses (x) and (xi) of Sub-section (1) of Section 128. Some of these taxes were taxes for services rendered, e.g. for cleansing of urinals, of latrines and Privies or for the supply of water. The restrictions subject to which these taxes were to be imposed were mentioned in Sections 129 and 130. These sections provided that the taxes imposed for those services could be imposed only with, the object of defraying the expenses connected with those services. 68. Three things are noticeable in this connection. They are; 1. Special provision was made for levying of taxes in respect of services rendered, but it was not provided that it would be necessary to render any specific service or provide any particular benefit in respect of the vehicles or laden anim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution makers could not have Used these three terms as synonymous and must have had in their mind the distinction between their meanings. Tolls cannot, it is urged, therefore be put on the same level as taxes. It is Pointed out that the distinction between a tax and a fee has been brought out very clearly by the Supreme Court in Commr. Hindu Religious Endowments, Madras v. Lakshmindra Thirtha Swamiar, [1954]1SCR1005 and the argument is that the distinction between a toll and a tax is of a similar kind. 72. A careful consideration of what has preceded shows that it is not strictly accurate to say that tolls can only be of two kinds--toll thorough and toll traverse. Tolls are of many kinds and can be levied for various purposes. Besides tolls relating to passage over land or water some of the other recognised tolls are market toll, fair toll, stall age toll, canal toll, anchorage, piccage, pontage, land-cheap etc. It is tolls relating to passage which are usually classified in two kinds: toll thorough and toll traverse. A toll thorough has no connection with the ownership of the land and is usually granted to someone who undertakes to do something for the benefit of the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not open to the respondents to justify the toll levied by them on the ground that the respondent no. 1 provides general amenities which it is open to the appellant to enjoy. The toll can be justified only if some special benefit capable of bring utilized by the conveyance or animal on which the toll is imposed is provided by the Board and as this has not been established in the present case what has been levied by the respondents may be a general tax but cannot be a toll. In support of this contention reliance is placed on the Case of 1992-2 Ch 145; (1872) 7 CP 555 and 1904 AC 476 (supra). 79. In respect of a toll of a particular kind, certainly, it can be said that it can be imposed only if the particular benefit or service for which it was authorised was provided. Thus in respect of a market toll it can be said it can be payable only if the facilities of a market are provided. In respect of a stall age toll it can be urged that it is payable only by the person who sets up a stall. A fair toll can in the same manner be realized from a person who attends the fair. But when the statute authorises a municipal corporation of levy tolls without specifying that it is to be l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be exacted only by the owner of the soil. It is sufficient to refer to the case of Northampton Corporation v. Ward, (1745) 2 Stra 1288 and the Duke of Bedford v. St. Paul Covent Garden, Overseers, (1881) 51 LJ MC 41. The land on which the stalls stand belongs to the defendants, and they make a charge for the exclusive occupation of the land, and the convenience of stalls thereon. The learned Judge was dealing in this passage with a particular kind of toll, viz. stall age, and expressed the opinion that such a toll could be realized only from the person who put no a stall. It does not follow in any way from this observation that a municipal corporation cannot be authorised by a statute to levy a toll in consideration of general amenities and conveniences provided by it. 81. In the case of (1872) 7 CP 555 (supra) the plaintiff company was claiming a toll thorough or a toll traverse on the basis of prescription or grant. It was riot claiming any toll created by statute under which it was incorporated. As the defendant company was not using any land belonging to the plaintiff there could be no question of claiming any toll traverse. There could also be no question of claimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njoyed by that vehicle or animal is provided. This interpretation of the word toll is too narrow. As is well established tolls can be levied, for general us welt as specific purposes. For toils of the latter kind, e.g. tolls for building or maintaining a particular road or bridge, it may be said that they can be charged only from persons using the road or bridge but so far as tolls of the former kind are concerned it has already been shown that tolls used to be charged for guaranteeing the peace in a 'port' or 'burgh' as well as for arranging for fairs and markets. The only thing that appears to be required in connection with such tolls is that there must be some public service or public advantage (vide Halsbury's Laws of England Volume VII, para 645). It is too much to expert that for supporting a toll in respect of a port fair or market some specific service or advantage must be provided for every object, animal or person coming to the port or market. In 3 Keb. 532 referred to in (1698) 91 ER 1154 (supra) the consideration of the toll was the objective to repair the port but it was charged in respect of every piece of land sold in the borough. How could t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld liable to pay toll for the amenities provided even though he had not utilized the same. These cases were distinguished and it was observed that the principle of those cases did not apply to highways. 86. It was therefore not laid down in that case that the benefit provided must necessarily be capable of being enjoyed by the vehicle or person sought to be made liable for the toll. 87. The toll in the present case has not been levied in respect of any particular road or service. It is being levied in consideration of all the conveniences, advantages and amenities which the appellant is enjoying on account of having its factory within the municipal limits. The appellant could not therefore escape liability for the toll on the ground that its wagons do not use the roads provided by the respondents and pass over a siding with whose constructions or maintenance the respondents have no concern. 88. It is not necessary to quarrel with the proposition that a toll is tax with certain special features. What has to be seen is whether the tax now in question has those features which make a tax a toll. It appears to me that it does. The toll in the present case is authorised by statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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