(1) Except as provided in, the Bombay Ferries and Inland Vessels Act, 1868 (Bom. II of 1868), 1* * * or the Hyderabad Ferries Act, or the Northern India Ferries Act, 1878 (Hyd. Act. No. II of 1314- F. XII of 1878) 2[and subject to the provisions of sub-sections (1A), (1B), (1C) and (1D) on and after the commencement of this Act, no tolls shall be levied and collected- (a) on any vehicle, animal or person by the State Government or by any local board, (b) on any motor vehicle, by any other local authority : 3* * * * * * * * * 4[5[(1-A) Notwithstanding anything contained in sub-section (1), but subject to the provisions of sub-sections (1-B), (1-C) and (1-D), the State Government may levy and collect tolls on motor vehicles and trailers drawn by such vehicles,- (i) passing over any bridge or through any tunnel including an approach road thereto or any section of road or any by-pass described hereunder in clauses (a) and (b), or (ii) passing over or through any portion or a part of any of such bridges or tunnels including the approach roads thereto or sections of roads or by-passes, the cluster of which is situated in a well defined zone and declared by the State Government under the said clause (a) as one single entity, including the motor vehicles and trailers drawn by such vehicles benefiting directly or indirectly by the augmentation of the facilities in the use of such bridges, tunnels or approach roads thereto or any sections of roads or any by-passes, although while enjoying benefit of such augmentation of facilities, such vehicles may not be required to pass over or through the entire cluster of such single entity,- (a) toll may be levied and collected in respect of a bridge or tunnel including an approach road thereto or any section of road or any by-pass or a cluster of such bridges or tunnels including approach roads thereto or sections of roads or by-passes situated in a well defined zone and declared by the State Government, by a notification in the Official Gazette, as one single entity, which is newly constructed, reconstructed, improved or repaired as the case may be, after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1987 (Mah. XIII of 1987), at the expense of the State Government or at the expense of any person or body or association of individuals whether incorporated or not or at the expenses of both, that is to say, the State Government and any such person or body or association 6[or by private entrepreneur or an agent appointed by the State Government or the State Public Enterprise authorised by the State Government in this behalf, by entering into an agreement with such entrepreneur or agent under the Build, Operate and Transfer (B.O.T.) Projects,] and the total capital outlay of which construction, reconstruction, improvement or repairs, as the case may be, is not less than ten lakhs of rupees; or (b) in respect of a bridge or tunnel including approach road thereto or section of road or by-pass which, in the opinion of the State Government, is of special service to the public. Explanation.- For the purposes of this section, the expression "Capital Outlay" shall include the anticipated cost of certain essential on goings or imminent works like improvements, strengthening, widening, structural repairs, maintenance, management, operation, reasonable returns and interest on such outlay at such rates as the State Government may fix until the full amount of such outlay is recovered.] (1-B) 7[(A)] The toll levied under sub-section (1-A) shall be levied at such rate and for such period as the State Government may, from time to time, by notification in the Official Gazette, declare. 8[(B) the State Government shall, while determining the rate of toll and the period for which such toll shall be levied, have regard to the total capital outlay, the likely collection of toll, the expenses of collection of toll, and the terms and conditions of the agreement, if any, entered into with the private person, body or association of persons (incorporated or not), or agent or entrepreneur by the Government or, as the case may be, the State Public Enterprise, relating to the period of collection and retention of the amount of toll by such person, body, agent or entrepreneur, stipulated in the agreement, including grant of reasonable reward in cash or in any other form as an incentive for the early completion of the project, than the period for completion stipulated in the agreement : Provided that, the person or body or association of individuals (whether incorporated or not) or the private entrepreneur or agent with whom the Government or the State Public Enterprise has entered into an agreement under the B.O.T. Project or otherwise, for the construction, re-construction, improvement or repairs, etc., of any road, by-pass, bridge, tunnel, R.O.B., R.U.B., including any approach road thereto or any by-pass, etc., as provided in sub-section (1-A), shall be deemed to be the agent entitled to collect and retain the whole or part of the amount of such toll for the services and benefits rendered by such person, as the State Government may, by notification in the Official Gazette, specify, having regard to the provisions of clause (B).] (1-C) The State Government may itself or through its agent collect the toll levied under sub-section (1-B) and, where such collection is made through agent, such agent or his servants 9[or his sub-agents] shall be deemed to be persons empowered to collect tolls under this Act : 10* * * * (1-D) Where any additional bridge or tunnel, being the bridge or tunnel on or below the same stream, river or creek or road or rail-track including any approach road thereto is constructed as augmentation of the facility of the use of the existing bridge, tunnel or road, as the case may be, then the network of such bridges or tunnels including approach roads thereto shall be deemed to be one single entity for the purpose of levy of toll, so however, that not more than the capital outlay of such additional bridge or tunnel including any approach road thereto and the expenses of collection of toll shall be recovered, 11[having regard to the provisions made in clause (B) of sub-section (1-B).]] 12(1-E) The State Government may, by notification in the Official Gazette, in the public interest, exempt any vehicle or class of vehicles from levy of toll under this section.] (2) Notwithstanding anything contained in any law for the time being in force, but subject to the provisions of 13[sub-sections (1), (1-A), (1-B), (1-C) and (1-D)] and this sub-section, no local authority shall, after the commencement of this Act impose or increase any taxes on motor vehicles : Provided that- (a) any taxes, other than tolls, on motor vehicles which immediately before the commencement of this Act were being lawfully levied by any local authority, may continue to be levied and collected until provision to the contrary is made by the State Legislature by law ; (b) nothing in this sub-section shall affect the power of any local authority to impose, increase or recover in respect of motor vehicles a tax falling under entry 52 in List II in the Seventh Schedule to the Constitution.
<span style="margin-left:15px;"></span>(<i>1</i>) Except as provided in, the Bombay Ferries and Inland Vessels Act, 1868 (Bom. II of 1868), <sup>1</sup>* * * or the Hyderabad Ferries Act, or the Northern India Ferries Act, 1878 (Hyd. Act. No. II of 1314- F. XII of 1878) <sup>2</sup>[and subject to the provisions of sub-sections (<i>1A</i>), (<i>1B</i>), (<i>1C</i>) and (<i>1D</i>) on and after the commencement of this Act, no tolls shall be levied and collected-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) on any vehicle, animal or person by the State Government or by any local board, <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> on any motor vehicle, by any other local authority : <br> <span style="margin-left:15px;"></span><sup>3</sup>* * * * * * * * *<br> <sup>4</sup>[<sup>5</sup>[(<i>1-A</i>) Notwithstanding anything contained in sub-section (<i>1</i>), but subject to the provisions of sub-sections (<i>1-B</i>), (<i>1-C</i>) and (<i>1-D</i>), the State Government may levy and collect tolls on motor vehicles and trailers drawn by such vehicles,-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(i)</i> passing over any bridge or through any tunnel including an approach road thereto or any section of road or any by-pass described hereunder in clauses (<i>a</i>) and <i>(b)</i>, or <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>ii</i>) passing over or through any portion or a part of any of such bridges or tunnels including the approach roads thereto or sections of roads or by-passes, the cluster of which is situated in a well defined zone and declared by the State Government under the said clause (<i>a</i>) as one single entity, <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>including the motor vehicles and trailers drawn by such vehicles benefiting directly or indirectly by the augmentation of the facilities in the use of such bridges, tunnels or approach roads thereto or any sections of roads or any by-passes, although while enjoying benefit of such augmentation of facilities, such vehicles may not be required to pass over or through the entire cluster of such single entity,-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) toll may be levied and collected in respect of a bridge or tunnel including an approach road thereto or any section of road or any by-pass or a cluster of such bridges or tunnels including approach roads thereto or sections of roads or by-passes situated in a well defined zone and declared by the State Government, by a notification in the <i>Official Gazette</i>, as one single entity, which is newly constructed, reconstructed, improved or repaired as the case may be, after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1987 (Mah. XIII of 1987), at the expense of the State Government or at the expense of any person or body or association of individuals whether incorporated or not or at the expenses of both, that is to say, the State Government and any such person or body or association <sup>6</sup>[or by private entrepreneur or an agent appointed by the State Government or the State Public Enterprise authorised by the State Government in this behalf, by entering into an agreement with such entrepreneur or agent under the Build, Operate and Transfer (B.O.T.) Projects,] and the total capital outlay of which construction, reconstruction, improvement or repairs, as the case may be, is not less than ten lakhs of rupees; or <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> in respect of a bridge or tunnel including approach road thereto or section of road or by-pass which, in the opinion of the State Government, is of special service to the public. <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>Explanation</i>.- For the purposes of this section, the expression "Capital Outlay" shall include the anticipated cost of certain essential on goings or imminent works like improvements, strengthening, widening, structural repairs, maintenance, management, operation, reasonable returns and interest on such outlay at such rates as the State Government may fix until the full amount of such outlay is recovered.]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>1-B</i>) <sup>7</sup>[(<i>A</i>)] The toll levied under sub-section (<i>1-A</i>) shall be levied at such rate and for such period as the State Government may, from time to time, by notification in the <i>Official Gazette</i>, declare. <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><sup>8</sup>[(<i>B</i>) the State Government shall, while determining the rate of toll and the period for which such toll shall be levied, have regard to the total capital outlay, the likely collection of toll, the expenses of collection of toll, and the terms and conditions of the agreement, if any, entered into with the private person, body or association of persons (incorporated or not), or agent or entrepreneur by the Government or, as the case may be, the State Public Enterprise, relating to the period of collection and retention of the amount of toll by such person, body, agent or entrepreneur, stipulated in the agreement, including grant of reasonable reward in cash or in any other form as an incentive for the early completion of the project, than the period for completion stipulated in the agreement : <br> <span style="margin-left:15px;"></span>Provided that, the person or body or association of individuals (whether incorporated or not) or the private entrepreneur or agent with whom the Government or the State Public Enterprise has entered into an agreement under the B.O.T. Project or otherwise, for the construction, re-construction, improvement or repairs, etc., of any road, by-pass, bridge, tunnel, R.O.B., R.U.B., including any approach road thereto or any by-pass, etc., as provided in sub-section (<i>1-A</i>), shall be deemed to be the agent entitled to collect and retain the whole or part of the amount of such toll for the services and benefits rendered by such person, as the State Government may, by notification in the <i>Official Gazette</i>, specify, having regard to the provisions of clause (<i>B</i>).] <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>1-C</i>) The State Government may itself or through its agent collect the toll levied under sub-section (<i>1-B</i>) and, where such collection is made through agent, such agent or his servants <sup>9</sup>[or his sub-agents] shall be deemed to be persons empowered to collect tolls under this Act : <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><sup>10</sup>* * * *<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>1-D</i>) Where any additional bridge or tunnel, being the bridge or tunnel on or below the same stream, river or creek or road or rail-track including any approach road thereto is constructed as augmentation of the facility of the use of the existing bridge, tunnel or road, as the case may be, then the network of such bridges or tunnels including approach roads thereto shall be deemed to be one single entity for the purpose of levy of toll, so however, that not more than the capital outlay of such additional bridge or tunnel including any approach road thereto and the expenses of collection of toll shall be recovered, <sup>11</sup>[having regard to the provisions made in clause (<i>B</i>) of sub-section (<i>1-B</i>).]] <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><sup>12</sup>(<i>1-E</i>) The State Government may, by notification in the <i>Official Gazette</i>, in the public interest, exempt any vehicle or class of vehicles from levy of toll under this section.]<br> <span style="margin-left:15px;"></span>(<i>2</i>) Notwithstanding anything contained in any law for the time being in force, but subject to the provisions of <sup>13</sup>[sub-sections (<i>1</i>), (<i>1-A</i>), (<i>1-B</i>), (<i>1-C</i>) and (<i>1-D</i>)] and this sub-section, no local authority shall, after the commencement of this Act impose or increase any taxes on motor vehicles : <br> <span style="margin-left:15px;"></span>Provided that-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) any taxes, other than tolls, on motor vehicles which immediately before the commencement of this Act were being lawfully levied by any local authority, may continue to be levied and collected until provision to the contrary is made by the State Legislature by law ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> nothing in this sub-section shall affect the power of any local authority to impose, increase or recover in respect of motor vehicles a tax falling under entry 52 in List II in the Seventh Schedule to the Constitution. <br>