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saikiran (Senior Associate Finance)     26 February 2014

Toll tax legality

Every state government collects toll tax. I would like to know under which entry number under schedule VII of Constitution of India, the power has given to state governments to collect toll tax for using roads?

To collect toll tax there must be some law and act, so under which act or law state governments collects toll tax?

When a state government can collect toll tax? Please provide section number of some act, I will refer it.

Thanks in advance
Saikiran

 



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