SRI SATYA NARAIN SINGH vs DISTRICT ENGINEER, P.W.D. AND ANOTHER

The Supreme Court held that the notification No. 252/IX-209/(10) dated March 16, 1925 exempts vehicles crossing the river on 'public or district board service', but the operation of stage carriage buses by the Uttar Pradesh Roadways department is a commercial activity and not a public service. The Court clarified that even if the service is beneficial to the public, it does not transform a profit-driven commercial undertaking into a public service. Consequently, the appellant was not entitled to collect tolls from the Roadways vehicles crossing the river, as they do not qualify for exemption under the notification.