GOVINDA BHAT, J. ( 1 ) THESE are petitions under Art. 226 of the Constitution preferred by three private limited Companies who carry on business as goods transport operators. They have offices over large areas of the country where they accept goods for being carried to different destinations. They accept goods consigned to Bangalore City and also to places beyond Bangalore like madras etc. The respondent is the Corporation of the City of Bangalore, hereinafter called the 'the Corporation'. The Corporation levies Octroi on goods brought for consumption, sale or use within its limits but it has no power to demand or levy or collect octroi on goods that are merely carried through its City limits. The Corporation has made a provision under para 8 of its Bye-law No. 45 for obtaining whal is described as an 'export pass' on payment of 25 Paise for carriage of goods through the City and subjecting the transit to the escort of an octroi subordinate. The procedure followed by the Corporation in this regard has been described in para 3 of the counter affidavit filed in writ petition No. 3990 of 1970. Briefly stated, the procedure followed is as follows: On the arrival of the goods vehicles at the Ookad, they are stopped and the consignments examined to ascertain whether the goods are liable to octroi or not. If the goods are found to be liable to octroi but if it is represented that the goods are intended for reexport, a transit memo is prepared in triplicate in respect of each consignment of goods. The said memo contains the names of the consignee, the transport operator and the description of the articles and other particulars. An application is taken from the transport operator on behalf of the consignee. On receipt of such an application, the export pass is prepared in triplicate containing the details of the goods. In order to save the time of the transport operators like the petitioners, only one Export Pass is prepared and given in respect of the consignments carried in one vehicle. Further the fee charged is in respect of the consignments and not for one export pass. In order to save the time of the transport operators like the petitioners, only one Export Pass is prepared and given in respect of the consignments carried in one vehicle. Further the fee charged is in respect of the consignments and not for one export pass. ( 2 ) THE contention of the petitioners was that the Corporation is not entitled under law to demand or collect at the rate of 25 Paise calculated on the basis of the number of consignments carried in a vehicle and the fee could be only at the rate of 25 paise for one vehicle. The argument of Sri s. V. Subramanyam, learned Counsel for the Corporation was that under para 8 of Bye-law No. 45, each consignee has to be regarded as an improter of the goods and that in respect of each consignment an export pass has to be obtained and for which the Corporation is entitled to collect a fee at the rate of 25 paise. ( 3 ) THE question is whether the Corporation is entitled to demand or collect the fee at the rate of 25 Paise calculated on the basis of number of consignments carried in a vehicle that passes through the City of Bangalore. Para 8 of Bye-law No. 45 which is the relevant Bye-law reads thus: "when goods accompanied by a pass as aforesaid are brought to the central Octroi Office, they may be unloaded and weighed and counted by the Octroi Superintendent of the Central Octroi Office. Upon ascertainment of the octroi payable on the goods the importer shall either pay the amount due and receive a permit for the removal of the goods or shall deposit the same in the Bonded Warehouses. When the duty is paid as above, a permit shall be granted by the Octroi Superintendent of the Central Octroi Office for the removal of the goods showing the quantity or weight of the goods, the amount paid in respect thereof and the date of payment. The fact of the receipt shall also be noted on each copy of the duplicate pass, one copy of which shall be filed in the office and one copy returned to the octroi ookad from which it was received. In case the importer wishes to re-export the goods at once, he shall do so only after obtaining an export pass on payment of 25 np. In case the importer wishes to re-export the goods at once, he shall do so only after obtaining an export pass on payment of 25 np. and subjecting the goods to the escort of an octroi subodinate. ' the Corporation, it is not disputed, has no power to levy octroi on goods that are carried through the City of Bangalore in the course of transportation to outside destinations. It cannot do indirectly what it cannot do directly. The collection of a charge for obtaining what is styled as an 'export pass' can be justified only as a fee for services rendered. It is settled law that a fee has to be commensurate with the services rendered. ( 4 ) FROM the language of the Bye-law, it is clear that the charge levied and collected as fee is to provide the escort of on octroi subordinate. One goods vehicle may carry a single consignment of goods or numerous consignments of goods. The vehicles in respect of which expert passes are issued are not allowed to unload any goods within the City limits Only those vehicles which carry goods exclusively for des inations outside Bangalore but which have to pass through the Citv of Bangalore can obtain export passes. In such cases, it is not necessary for the Corporation to employ more than one escort for one vehicle. It is not contended that in fact the Corporation employs as many escorts as there are consignments carried in a vehicle. ( 5 ) IT is common knowledge that goods vehicle's that pass through the City start from distant places like Bombay and travel to Madras and other cities in the South. In the course of transportation, such vehicles have to pass the limits of several Municipalities and Panchayats. If Municipalities and panchayats which under the Constitution are not empowered to levy octroi on goods that merely pass through their limits are permitted to levy and collect fee for what is styled as 'export pass' on the basis of number of consignments carried in a vehicle, the burden on trade and commerce will be unbearable and would constitute a serious impediment to the freedom of trade and commerce guaranteed under the Constitution. It is further doubtful whether para 8 of Bye-law No. 45 is intended to cover cases of goods vehicles that merely pass through the City limits. It is further doubtful whether para 8 of Bye-law No. 45 is intended to cover cases of goods vehicles that merely pass through the City limits. There is no case of importation and re-export in such cases However, we do not express a final opinion on this question since the petitioners have no objection to pay fee for an export pass in respect of each vehicle. ( 6 ) IN our judgment, the number of consignments carried in a vehicle for the purpose of issue of an export pass has no just relation to the services rendered by the Corporation in providing an escort for the goods passing through the City of Bangalore Therefore, by Divine, reasonable construction to the Bye-law in question, we have no doubt in our mind that the corporation is not entitled to demand payment of fee calculated on the basis of the number of consignments carried in a vehicle but such fee should be computed on the basis of number of escorts provided to accompany the vehicles that pass through the City. In that view, the demands made on the petitioners are clearly in the nature of an illegal exaction and cannot be supported by authority of law. Accordingly, we allow these writ petitions and issue a writ in the nature of mandamus directing the respondent Corporation to forbear from demanding or collecting fee calculated on the basis of number of consignments carried in a vehicle for obtaining the export pass under para R of Bye-law No. 45. The petitioners are entitled to their costs. Advocate's fee Rs. 50 in each writ petition. --- *** --- .