K. BHATNAGAR, J.—The petitioner, President of Jagrati Manch, an institution formed to solve the problems of the public at large, has filed this writ petition with the prayer that respondents may be restrained from charging tax of 25 P. from each passenger crossing the bridge on Jodhpur-Pali road in the vehicle owned by respondent No. 2. It has been averred in the writ petition that respondent No. 2, the Rajasthan State Road Transport Corporation Jaipur for short RSRTC hereinafter) is charging 25 P. per passenger travelling in the Bus belonging to it and seal in that regard is fixed on the tickets issued. That, this recovery of tax is illegal and the Public at large being the sufferer, the petitioner wrote the letter Ex.2 to RSRTC Jaipur to redress the grievances. Reminders were also sent to take action but with no effect. That, the RSRTC bus going from Jodhpur to Ahmedabad has to cross the bridge. While going via Pali on Jodhpur-Pali route, RSRTC has to pay Rs. 5/- for that trip and on return journey from Ahmedabad to Jodhpur again Rs. 5/- is charged as Toll Tax From RSRTC i.e. RSRTC has to pay Rs. 10/- only but on the contrary, RSRTC charges 25 P. from each passenger per trip travelling to and from which is an arbitrary and unfettered action of the RSRTC according to the petitioner. 2. Notices were issued to the respondents and Mr. R. N. Munshi, puts in appearance on their behalf. A written reply has been filed on behalf of respondent No. 2, RSRTC, stating therein that under the Indian Toll Act, 1851 (Act No. 8 of 1851) (for short "the Act hereinafter) both, the Central Government and the State Governments, have been empowered to impose levy of toll on roads and bridges within certain routes and to appoint Collectors. That, in pursuance of the powers conferred upon it under section 2 of the Act, the State Government issued Notification dated September 9, 1981 published in Rajasthan Rajpatra dated October 19,1981 and levied toll at the rates specified in the schedule appended or it and subject to the conditions mentioned therein toll is chargeable from all persons, incharge of the vehicle using such permanent bridge lying on the road. That, condition No. 7 in the Notification makes it clear that the amount of toll levied by the State Government is realisable from the passengers through the agency of the persons incharge of the vehicle passing on the road and using the bridges lying thereon and as such there is no illegality in the RSRTC charging£ 25 P. on each passengers ticket taking the seating capacity of each one of its buses on an average of 52 seals and taking 80% as the normal load factor the figure of amount realisable and chargeable from each passenger thereby coming to 25 P. per passenger per bus for paying the sum of Rs. 10/- to the P. W. D. of the State. Annexure R/l has been filed along with the reply to justify the realisation of tax from the passengers travelling in the buses. 3. In the rejoinder, it has been stated that respondent RSRTC has to pay Rs. 5/- for a single trip and Rs. 7.50 only per bus for the whole day irrespective of the number of trips and therefore, the contention that 25 P. per passenger is calculated in accordance with the sitting capacity of the bus and the amount RSRTC is to pay to the P. W. D. is wrong. That, it is the vehicle plying on the bridge which is responsible for the tax and the concerned Notification does not authorise respondent No. 2 to realise any amount in that regard from the passengers travelling in the vehicle. 4. The petition was heard for final disposal at the admission stage. 5. The learned counsel for the petitioner strenuously contended that the Notification nowhere authorises respondent No. 2 to realise any amount from the passengers travelling in its vehicle. It has been strenuously contended that the responsibility to pay Toll tax is on the owner of the vehicle and not on the passengers travelling in it. 6. Mr. R. N. Munshi, learned counsel for the respondents could not point any provision authorising RSRTC to realise passenger tax but he has tried to interpret condition No. 7 of Annexure-8 to justify realising tax from the passengers of a Bus. 7. Condition No. 7 of the Notification Annexure-8 dated October 29, 1981 reads as under: - "No Passenger Tax shall be leviable on the amount of toll realised from the passengers of a bus". 7. Condition No. 7 of the Notification Annexure-8 dated October 29, 1981 reads as under: - "No Passenger Tax shall be leviable on the amount of toll realised from the passengers of a bus". 8 Section 2 of the Act which deals with power to cause levy of tolls on roads and bridges within certain rates and to appoint collectors, and the responsibilities of the Collectors, reads as under: - Sec. 2. Power to cause levy of tolls on roads and bridges within certain rates and to appoint Collectors, and the responsibilities of the Collectors: 9. The State Government may cause such rates of toll, as it thinks fit, to be levied upon and road or bridge which has been, or shall hereafter be, made or repaired at the expense of the Central or any State Govt., and may place the collection of such tolls under the management of such 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 land revenue. 10. In exercise of the powers conferred under this Section, the Notification Annexure-8 was issued and it was ordered that with effect from the date of its publication in the Rajasthan Gazette, toll at the rates specified in the schedule given in it shall subject to the conditions given thereunder, be levied and chargeable from all persons, incharge of vehicle using all such permanent bridges lying on roads under the control and management of the State Public Works Department. 11. The tax has thus been made leviable or chargeable from the vehicles using the permanent bridges. That, RSRTC was to pay Rs. 10/- as per Notification published in the Rajasthan Rajpatra dated October 29, 1981 and mentioned at Item No. 2 vide subsequent amendment in the Notification dated April 25, 1985 this rate of Rs 10/- was reduced to Rs. 5/-. No rate of toll tax chargeable from the passengers travelling in the buses has been specified in the Schedule. The Notification nowhere authorises the person incharge of the vehicle to realise tax from the passengers. Condition No. 7 does not speak of any toll tax to be realised from the passengers what to talk of 25 P. 12. Mr. 5/-. No rate of toll tax chargeable from the passengers travelling in the buses has been specified in the Schedule. The Notification nowhere authorises the person incharge of the vehicle to realise tax from the passengers. Condition No. 7 does not speak of any toll tax to be realised from the passengers what to talk of 25 P. 12. Mr. Munshi has placed reliance on the order Annexure R/1, dated July 3, 1987 issued by the Manager RSRTC authorising realisation of 25 P. per ticket from passengers travelling in RSRTC buses. The argument advanced by Mr. Munshi is that this order was issued by the Corporation in pursuance of the talk with the Public Works Departments authorities and the decision taken thereupon. It is pertinent to note that no such decision has been placed on record. Assuming for the sake of argument that there was such an understanding or decision, still it has not, and could not give a statutory right to the RSRTC to realise tax from the passengers when there is no Notification issued by the State Government in that regard. 13. As already discussed above, respondent No. 2 RSRTC can not take shelter under Condition No. 7 of Annexure-8 because it nowhere authorises it to realise tax from the passengers travelling in the buses of the Corporation. The realisation of 25 P. per ticket from the passengers travelling in RSRTC buses on Jodhpur-Pali route is therefore not legal. 14. Consequently, the writ petition is allowed. The respondents are directed not to charge to extra tax of 25 P. each from the passengers travelling in the RSRTC buses crossing the bridge on Jodhpur-Pali route.