Levy of Tolls Act, 1995 (1938 A.D.)
No: 8 Dated: Jul, 20 1995
THE LEVY OF TOLLS ACT, 1995 ( 1938 A. D. )
(Act No. VIII of Samvat 1995)
Whereas it is expedient to consolidate in one Act the provisions for levy of tolls upon public roads and bridges in the Jammu and Kashmir state;
It is hereby enacted as follows:-
1. Short title, extent and commencement. - (1) This act may be called the Levy of Tolls Act of 1995.
(2) It extends to the whole of Jammu and Kashmir State.
(3) It shall come into force when after receiving the assent of His Highness the Maharaja Bahadur, it is published in the Government Gazette except with regard to items 8, 9, 10, 12 and 14 of the first schedule which shall come into force retrospectively with effect from 24th Baisakh , 1994.
2. Classes and powers of Toll Officers. - There shall be the same classes of Toll Officers under this Act as under the (Excise Act, 1958), and in the absence of any orders of the Government to the contrary, and subject to the provisions of this Act, an officer of any class having jurisdiction within any local limits under the (Excise Act) shall be a Toll Officer of the same class having jurisdiction within the same local limits under this Act.
3. Rate of Tolls to be levied. - (1) The government may from time to time prescribe, annul or alter rates of tolls to be levied upon any road, ferry or bridge (in the state) and may place the collection of such tolls under such management as may appear to it proper, and all persons employed in the management and collection of such tolls shall be liable to the same responsibilities as would belong to them if employed in the collection of the (Excise) Revenue under the Jammu and Kashmir (Excise) Act, 1958.
(2) The rates prescribed to be levied at the commencement of this Act, shall be the rates mentioned in the first schedule hereto annexed. The rates shall continue to be levied till they are annulled or altered in accordance with the provisions of this section.
(3) The power to annul or alter the rates vested in the Government under the forgoing provisions of this section may be exercised from time to time after [xxxx] publication in the Government Gazette. [xxx] The amendment and alteration shall have the same force and effect as if they had been contained in the first schedule.
(4) The persons under whose management the tolls are levied at the commencement of this Act shall levy the tolls prescribed and shall be held to have been appointed for collection of tolls under the provisions of this Act.
(5) The Government may, from time to time, notify the commodities in respect of which tolls may be levied on ad-valorem basis, subject to a maximum of 15% of the value of 'goods'.
4. Toll-gates or Stations. - The Government may establish toll gates or stations at such places as the government may deem necessary. The toll-gates or stations in existence at the time of the commencement of this act shall be deemed to have been established under the provisions of this Act.
5. Exemption from tools. - The Government may from time to time define and grant exemption from payment of tolls levied under this Act.
5A. Recovery and refund of toll short levied or erroneously paid etc. - (1) When toll or charges have been short levied through inadvertence, error, collusion or misconstruction on the part of the Toll officer, or through mis-statement as to the quantity, number or description of the goods, animals or vehicles on the part of the owner, or when such toll or charges after having been levied has been owing to any such cause erroneously refunded, the person chargeable with toll, or the charge so short levied, or to whom such refund has erroneously been made, shall pay the deficiency or repay the amount paid to him in excess on demand being made within twelve months from the date of the first assessment or the making of the refund and Toll officer may refuse to pass any goods, animals or vehicle(s) belonging to such person until the deficiency or excess be paid or repaid.
(2) No toll or charges which have been paid and of which repayment, wholly or in part, is claimed in consequence of the same having been paid through inadvertence, error or misconstruction shall be refunded unless such claim is made within three months from the date of such payments.
6. Procedure in case of non-payment of tolls. - In case of nonpayment of any tools on demand, the officers appointed to collect the same, may, in the first instance, levy the same by sale of any goods of the person liable for the payment. In the event of the said goods being insufficient for the payment of the tool, the Toll officer may detain the carriage or animal on which the toll is chargeable for such period not exceeding 24 hours till the payment is made. If any toll and the cost arising from such seizure remain undischarged for 24 hours, the case may be brought before the nearest Magistrate within the local limits of whose jurisdiction the toll-gate or station lies. The Magistrate shall thereupon proceed to enforce payment of the amount in like manner as if the amount had been a fine inflicted by himself.