' The petitioner who is also an Advocate of this Court has filed the present Constitutional petition seeking direction against the respondents to issue proper receipts against the payment of toll tax.
It is stated in the petition that toll tax is levied on the vehicular traffic and is collected per trip at different rates from vehicles passing over the New Ravi Bridge, Lahore. The petitioner states that while crossing the Ravi Bridge enroute to Islamabad, he paid toll tax of Rs,3 for the car in which he was travelling but no receipt was issued to him. However, on his demand he was handed over about three dozen receipts as sign of ridicule for his demanding the receipt. But none of the receipts carried the number or type of the vehicle or the date of issue, which are placed on record.
It is further stated that the account of the daily collection of toll tax is not maintained.
2. It is contended that in the absence of number of the receipt and the type of the vehicle, it is not possible to ascertain the amount of toll tax collected daily by the respondents and, therefore, no data is available to determine the annual bid money.
3. The report and parawise comments were called which have been submitted by the Punjab Highways Authority (respondent No,1), Secretary to the Government of the Punjab, C&W Department and respondent No,2. The Punjab Highways Authority stated that the Government had auctioned the collection of toll tax to respondent No,2 as the highest bidder and the amount of bid was received by the Government according to the agreement whereafter the Government was not concerned with it. In this way respondent No,1 tried to wriggle out of its obligation.
4. It was also stated by the representative of the Highways Department that in actual practice the collection of the toll tax of the Ravi Bridge, Lahore and its annual auction is being supervised and controlled by the Department of Communications and Works, Government of the Punjab.
Accordingly, on the direction of the Court the Secretary, Department of Communications and Works, Government of the Punjab, Lahore appeared on 3-7-1997 and thereafter, submitted report and parawise comments. According to this report, the toll tax is being imposed under the Punjab Tolls on Roads and Bridges Ordinance, 1962 and that the term of lease which was granted to respondent No,2 has expired on 30-6-1997. He admitted that the proper numbered receipts would improve and channelise the toll collection and this object can be achieved by inspecting certain conditions in the bid document. However, he showed his inability to insert these conditions in the agreement pertaining to the current financial year as the auction has already taken place. The respondent No,2, the contractor, has also submitted report and had taken preliminary, objection that the petitioner was not aggrieved person. However, in the report respondent No,2 did not deny that the receipt does not contain its number or the number of vehicle and also evaded the question of maintaining proper accounts.
5. Respondent No,2 was successful as the highest bidder to obtain the lease for collection of toll tax of the Ravi Bridge, Lahore during the financial year, 1996-97 and was doing his job in accordance with agreement which was executed with him after the auction had taken place. The agreement itself did not impose any obligation on respondent No,2 as contractor to give number of receipts, the type of vehicle crossing the bridge and also the amount charged or collected from such vehicles. However, it is not denied that the contractor did not maintain the proper accounts for which he had asserted that he was not obliged under the terms of agreement to maintain proper accounts of the collection of toll tax as according to him after paying the bid money to the Government he was free to collect the toll tax in the manner he was doing as the same was not contrary to the terms of the agreement.
6. Under the Punjab Tolls on Roads and Bridges Ordinance, 1982, the Government is empowered to cause tolls to be levied on all persons, animals, vehicles or other things using, crossing or passing over any road or bridge vesting in it or which may hereafter vest in it at such rates as it may notify in the official Gazette. Under section 7 of this Ordinance the Government is authorized to lease out the collection of tolls of a bridge or road, by public auction or private contract for any period not exceeding five years, on such terms and conditions as Government may consider desirable.
7. Section 5 of the Punjab Highway Authority Act, 1989 enumerates the powers and functions of the authority which include the imposition of toll tax for the use of motorways, Super Highways and Highways and its collection directly or through contractors. In section 2(11) "Motorways. Super Highways and Highways" are defined to include the bridges alone. Section 23 of this Act empowers the Authority to "impose toll tax to be recovered from the users of Motorways, Super-Highways and Highways, developed and maintained by the Authority. Subsection (2) of section 23 (ibid) states that:- ' "The rates of the toll tax shall be so fixed as to provide for meeting the development, maintenance and operating costs, interest charges and depreciation of assets; the redemption at due time of loans other than those covered by depreciation and the reasonable return on investment".
' Subsection 2 of section 24 of the Act, makes it obligatory upon the Authority to maintain complete and accurate books of accounts in such 'forms as may be prescribed. Under subsection (2) of section 25 of the Act, the Authority is bound to submit to the Government for approval a statement of accounts and estimated receipts and expenditure in respect of the next financial year.
8. In pursuance of the powers conferred on the Provincial Government under section 144 read with section 167 of the Punjab Local Government Ordinance, 1979, the Government of the Punjab framed the Punjab Local Councils (Lease) Rules, 1990 to regulate the leasing out of the collection-right of taxes, fees, tolls, cess or other charges levied by a Local Council through public auction for a period not exceeding one year. Rule 9 of these Rules makes it obligatory upon lessees to maintain the account of the receipts of the tax, rate, toll, cess etc. In the forms prescribed by the Local Councils and such accounts shall at all reasonable times be open to inspection by the Chairman, Chief Officer, Taxation Officer or any Officer authorised by the Local Council in this behalf. This record is to be handed over to the Local Council at the end of the lease period.
9. It would, thus, be seen that in the light of the aforesaid provisions of law, the Punjab Highways Authority or the Local Councils is under legal obligation to maintain proper accounts of the tolls, taxes, fee etc. Which is received from the public. Since the lessee collects the tolls and taxes from the public on behalf of the Government or the Authority or the Local Council, he is also bound to maintain the proper accounts of its receipts and also to cause the production of the same for inspection to the persons authorised under the relevant law.
10. Although in the instant case, Government of the Punjab has received the bid money in accordance with the agreement, yet the contractor is not absolved of the duty of maintaining proper accounts of the receipts/collection of tolls. The lessee/contractor has to discharge the same obligations which as aforesaid; the Government, Authority or the Local Council under the relevant law is to discharge. Besides, the lessee may become liable to pay income tax and other taxes under the relevant law. For that purpose also he shall have to maintain proper accounts of the receipts/collection of toll tax.
11. The concerned Authorities/Departments shall, therefore, ensure that properly numbered receipts are issued and proper accounts are maintained by the toll-tax Collectors/Lessees to achieve the object. With this direction writ petition stands disposed of.