WA 244/2009 BEFORE HON’BLE MR. JUSTICE RANJAN GOGOI, CHIEF JUSTICE (ACTING) HON’BLE MR. JUSTICE HRISHIKESH ROY Ranjan Gogoi, CJ (Acting) Both the appeals being directed against the common judgment and order da ted 2.6.2009 passed by a learned Single Judge of this Court in a proceeding reg istered and numbered as WP(C) No. 4115/07, were heard together and are being dis posed of by this common order. We have heard Sri AK Goswami and Sri RP Sarmah, learned senior counsels for the appellants in W.A. No. 246 and 244 of 2009 respectively. We have also he ard Sri PS Deka, learned Govt. Advocate, Assam and Sri SK Goswami, learned couns el for the respondent/ writ petitioner in both the cases. The power and competence of the Nalbari Municipal Board to levy and coll ect entry fee from various types of commercial vehicles entering into the munici pal area of Nalbari by erection of check gates was assailed by the respondent/ w rit petitioner Nalbari Zila Truck Sramik Union in WP(C) No. 4115/2007. The lear ned Single Judge after taking into account an earlier order of this Court passed in a proceeding registered and numbered as Civil Rule No. 2138/93 and after due consideration of the provisions of the Assam Municipal Act, 1956, took the view that the Municipal Board does not possess any such power and jurisdiction to im pose and collect the levy in question. Accordingly, the writ petition was allowe d and the respondent Municipal Board was restrained from installing any check ga tes at the entry point of Nalbari district for the purpose of collection of entr y fee from the commercial vehicles. Aggrieved, the Nalbari Municipal Board and t he lessees to whom the task of collection of tolls was entrusted by the Board ha ve assailed the said order by instituting Writ Appeal Nos. 246 and 244 of 2009 r espectively. We have considered the provisions of the Assam Municipal Act particularl y, those contained in Section 68 and 136 to 146 to find out whether any power an d jurisdiction to collect the levy in question had been conferred on the Municip al Board by the law enacted by the State legislature. Section 68(1) of the Munic ipal Act empowers a Municipal Board to impose within the limits of the municipal area certain taxes, fees and tolls specifically enumerated in sub-Clause (a) to (m). No power to impose any fee or levy on the entry of commercial vehicles in to the municipal area has been conferred on a Municipal Board by the provisions contained in Section 68 of the Act. As per sub-Clause (n) of Section 68(1) a Mun icipal Board, with the sanction of the State Government, may impose any other ta x, toll, rate or fee subject to the conditions mentioned under clause (i), (ii) and (iii) of sub-Clause (n). It is not the case of the Municipal Board or the St ate Government that sanction of the State Government had been obtained by the Na lbari Municipal Board prior to imposition of the levy in question. Section 136 of the Act also empowers a Municipal Board, with the previou s sanction of the State Government, to establish a toll-bar on any bridge within the municipality which bridge had been constructed or purchased out of municipa l funds. Admittedly, in the present case, the levy in question has not been impo sed to meet the expenses incurred out of the municipal funds for construction of any bridge by the Nalbari Municipal Board. In any event, no previous sanction o f the State Government had also been obtained. The provisions of the Assam Municipal Act, as noticed by us above, do no t specifically empower the Nalbari Municipal Board to impose any fee or levy on the entry of commercial vehicles into the municipal area of Nalbari. No previous sanction of the State Government for imposition of the levy under sub-Clause (n ) of Section 68(1) of the Act has also been obtained. The above facts stand fort ified by the stand taken by the State Government in the matter which is evident from the written instructions placed before us by the learned Govt. Advocate. In such circumstances, there is no option for us but to hold that the instant levy sought to be realized by the Nalbari Municipal Board on entry of commercial veh icles into the municipal area is wholly unauthorized and ultra vires the provisi ons of the Assam Municipal Act, 1956. We, therefore, affirm the order dated 2.6.2009 passed by the learned Sin gle Judge and dismiss both the appeals. The appellants in WA No. 244/2009 are lessees appointed by the Nalbari M unicipal Board for collection of the levy in question on behalf of the Board. We have already held the imposition of the levy to be unauthorized in law. It is s tated by Sri RP Sarmah, learned senior counsel that the appellants have deposite d certain amounts by way of kist money with the Nalbari Municipal Board in furth erance of the lease/ licence granted to them. Naturally, the appellants will be entitled to refund of such amounts as may have been paid by them to the Nalbari Municipal Board. The written instructions placed before the Court by the learned Govt. Ad vocate be kept on record.