Chandigarh: A video circulating on social media, showing a conversation between an Army officer and toll plaza employees, has once again triggered a debate over whether Army personnel are entitled to toll tax exemption. In the video, the toll staffer denies there’s any blanket exemption to military personnel and asks the officer to produce documents proving he was “on duty” in order to allow free passage.However, legal experts, veterans, and even a clarification issued by Union govt in Parliament in the past, have stated that serving military personnel are fully exempt from paying toll tax.In the video, the toll plaza employee says tolls are governed under National Highways Fee (Determination of Rates and Collection) Rules, which regulate, amend, and collect user fees on National Highways. He further claims that vehicles belonging to the ministry of defence are exempt only when used for official purposes. Referring to ‘NHAI rules’, he asserts that military personnel are eligible for toll exemption ‘only on official duty or with valid movement orders’. According to him, defence personnel travelling in private vehicles are not entitled to any exemption.This is wrong, say legal experts. Indian Tolls Army and Air Force ACT 1901 clearly exempts serving defence personnel from paying toll tax while travelling on national highways. Navy personnel are included too.Section 3 of the Act provides for “exemptions” clarifying that all officers, soldiers and airmen of the regular forces would be completely eligible for exemption from payment of toll tax while travelling on highways. It says regular forces — including all officers, soldiers, and airmen of the regular Army and Air Force — would be fully entitled for exemption from tolls. The Act does not differentiate between being “on duty or not” for regular forces.The act clarifies that military personnel of “irregular corps” — Territorial Army and National Cadet Corps — would also be exempted from payment of toll provided they are on duty or traveling to / from duty.The Act clearly imposes the “on duty” clause only on irregular forces, not on regular armed forces. The Act also has an overriding clause, which causes it to override all other Acts or directions by any legislature or central or state govt in India.Importantly, the 1901 Act is currently in force and has not been repealed by Parliament. On Nov 21, 2016, Rajeev Chandershekhar, the then Rajya Sabha MP, in an unstarred question in Rajya Sabha, had asked if the ministry is aware that exemption from toll tax to serving defence personnel comes under Indian Tolls (Army and Air Force) Act, 1901. Responding to the question, Mansukh L Mandaviya, the then MoS-road transport and highways, informed that no fee shall be levied and collected from those eligible for exemption in accordance with the provisions of the Indian Toll (Army and Air Force) Act, 1901.The constitutional validity of the 1901 act providing exemptions to military personnel from payment of toll tax was upheld by Supreme Court (SC) in Sept 2006. The Act was challenged before Punjab and Haryana high court by a petitioner who felt it was discriminatory, unconstitutional and against the spirit of right of quality provided under Article 14 of Constitution. The petitioner pointed out that there is no such exemption for other employees of central govt and members of paramilitary forces. The petition was dismissed by HC in May 2006 and then in SC.According to experts, the law is clear that in a conflict between rules and an Act (statute) on the same issue, the Act or statute will prevail and is supreme. Rules are a form of subordinate or delegated legislation, meaning they derive their authority from the parent Act and are intended to supplement its provisions, not override them.
