MUNICIPAL BOARD OF HARDWAR vs RAGHUBIR SINGH ETC.

The Supreme Court held that under Section 128(1)(vii) of the U.P. Municipalities Act, 1916, the power to levy tolls is restricted to vehicles entering the municipality, and cannot be extended to vehicles leaving it. The Court clarified that the distinction made by the Divisional Bench of the High Court regarding tolls on entry and exit was irrelevant, as the legislative intent was clear in limiting the toll to entry only. Consequently, the toll imposed on vehicles leaving the municipality was deemed invalid, and the earlier notifications were interpreted in light of the Constitution Act of 1935, which did not empower the State Legislature to impose such tolls on departing vehicles.