In Brief
The Supreme Court addressed whether Cantonment Boards have authority to impose toll tax. A Division Bench had referred this question to a larger Bench, questioning the correctness of Ramgarh Cantonment Board v. State of Jharkhand. The Court held that the Cantonment Act, 2006, Section 67(e), now explicitly authorizes Cantonment Boards to levy 'licence fee on entry of vehicles', making the referred question academic. Since toll had been collected under interim orders without maintaining proper accounts, no refund orders were warranted. All appeals were disposed of accordingly.
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