Law:

Section:

National Highway Authority Act (IV of 1991)--- ----S. 10(2)(vii)---Toll tax---Exemption---Scope--- Petitioner, a statutory organization, claimed exemption from toll tax charged by the National Highway Authority for use of highway---Validity---National Highway Authority was responsible for development, up-keeping, operation and maintenance of highway network throughout the country---Petitioner could not claim exemption from payment of toll in any category unless not specifically exempted by the authorities and was liable to pay toll tax according to the Scheduled rates of each category of vehicles which could be increased or decreased by the Authority at its discretion from time to time---Petitioner could not controvert the stance taken by the Authority and nothing was placed on record to show that the toll was not levied according to law---Constitutional petition was dismissed in circumstances. THIS JUDGMENT DELIVERED BY: MUDASSIR KHALID ABBASI, JUSTICE:---.--- Through this petition under Article 199 of the Constitution, petitioner/Board has challenged the schedule regarding rates of toll issued by respondents/NHA (Annex-A) and seeks exemption from paying excess amount of toll on the vehicles owned by the petitioner/Board. 2. Brief facts of the case are that petitioner/Board is a body-corporate, meant to arrange, control and process the Secondary School Certificate, Intermediate and Linguistics examinations and has got various vehicles, which ply for all important affairs thereof. Vide impugned schedule issued by respondents, pick-ups of all types including Hilux Single/Double Cabin, are liable to pay toll, at the rate of Rs.25/-, per crossing, whereas Toyota-Hilux vehicles, owned by the petitioner/ Board according to them are meant only for educational and examination purposes and w.e.f. 01.07.2009, in the line of said schedule, respondents are charging excess amount of toll. 3. Learned counsel for the petitioner contends that petitioner/board stands constituted under section 3(1) of the Punjab Boards of Intermediate and Secondary Education Act, 1976, controlled by the Government of Punjab, as envisaged under the provisions thereof'. In terms of Schedule…

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