Through this Constitutional writ petition under Article 199 of the Constitution of Islamic Republic of Pakistan the establishment of Toll Plaza at 17 Miles on Murree Road and in consequence thereof imposition and collection of Toll Tax on vehicles plying towards Murree has been challenged.
2. The comments of Respondent No.3 were called and the same have been placed on record.
3. Arguments have been heard and record perused.
4. The stand of the learned counsel for the petitioner is that Toll Plaza established at 17 mile on Murree Road has been established within the territorial jurisdiction of Islamabad capital territory, that the said Toll Plaza is being managed by the Government of Punjab and toll tax is also being collected by the Government of Punjab, that since Toll Plaza has been established within the capital territory of Islamabad so its establishment and collection of toll tax is not warranted by law.
In support of his contention he has placed reliance upon Hashwani Hotels Ltd., Karachi v.
Government of the Punjab and another (PLD 1981 Lahore 211).
5. Conversely the stand of Respondent No. l is that Toll Plaza has been erected on the road which is being controlled and managed by the Government of Punjab, that the said road is being managed by the High Way Department which is responsible for its maintenance, that toll is being levied on vehicles proceedings towards Murree, that all residents of the localities situated around the Toll Plaza are not being charged any toll tax and bona fide residents have been exempted from paying the said tax by the concerned authorities.
6. The only point which requires determination is if the Toll Plaza erected at 17 miles on Murree Road has been established in accordance with law or not. There is no gain saying to the fact that Toll Plaza has been established within the territorial jurisdiction of Islamabad Capital Territory yet it is also fact that the road upon which Toll Plaza has been established, is the property of High Way Department and is being controlled and maintained by Respondent No. 1. It is also fact that road leading from Islamabad to Murree is being maintained by the High Way Department and Islamabad Capital Territory has got no concern with that road. Had the management of the said road been with the Islamabad Capital Territory there could be some substance in the contention raised by the learned counsel for the petitioner. As the road in question on which Toll Plaza has been established is being managed exclusively by the High Way Department an agency of the Provincial Government, so the Provincial Government is fully competent to establish the same and collect toll tax from the vehicles proceedings to Murree.
7. Learned counsel for the petitioner has relied upon (PLD 1981 Lahore 211) (Supra), which in no way is applicable to the facts in hand, as in the said authority the matter in dispute related to the imposition of tax in respect of services being provided in the hotel situated and controlled by Islamabad Capital Territory: However, in the present case the area upon which Toll Plaza has been established exclusively belongs to the Government of Punjab and not Islamabad Capital Territory.
Thus, Respondent No.1 is fully competent to establish Toll Plaza and to recover tax from the vehicles plying on that road in accordance with law. There is no force in this writ petition and the same is hereby dismissed.