Yashoda Nandan, J. - (1.)THE petitioners are operators of stage carriages and during the course of their business have to enter the limits of Town Area Sadabad, district Mathura, respondent No. 1. As a consequence of the Notification dated 16-11-1973, a copy of which has been filed as Annexure 4 to the writ petition toll tax has been levied on vehicles entering the limits of respondents No. I. Aggrieved by the imposition of toll tax, the petitioners have filed this petition challenging the legality of the imposition. In paragraph No. 4 of the writ petition, it has been alleged that the State Government at no stage either framed rules or published the same and that position obtains till date. This allegation has remained uncontroverted in the counter affidavit and the supplementary counter affidavit filed on behalf of respondent No. 1.,No counter affidavit has been filed on behalf of the Commissioner, Agra Division, who is the Prescribed Authority for Town Areas under the provi sions of the U. P. Town Areas Act. In the supplementary counter affidavit it has not been denied that the rules as a consequence of which the toll tax has been imposed by the Town Area Committee have been framed by the Town Area itself and sanctioned by the Commissioner. THE stand taken by the Town Area Committee is that the rules framed by the State Government were subject-matter of challenge before this Court in United Provinces Transport Co, v. State of Uttar Pradesh Civil Misc. Writ Petition No. 652 of 1972, and a Bench of this Court quashed rules and held that the rules impugned in that writ petition could be framed only by the Commissioner, who was the Prescribed Authority for Town Areas for the purposes of the Rules under Consideration. It has been averred in the supple mentary counter affidavit that as a consequence of the decision of this Court in United Provinces Transport Co. v. State of U. P., (supra) the State Gov ernment issued a circular letter to all the Town Areas and to the Commis sioners of Divisions bringing it to their notice that rules of the nature which came up for consideration before this Court in Civil Misc. Writ Petition No. 652 of 1972 would thereafter be sanctioned by the Commissioner of the Division concerned. THE contention on behalf of the Town Area Committee has been that since the impugned Notification which promulgated the rules had been validly issued by the Commissioner of the Division, the imposition of toll tax by the Town Area Committee, respondent No. 1 was legally justified. Sub-section (3) of Section 15-B of the Town Areas Act requires that the rules with regard to the imposition of toll tax hare to be framed by the State Government. By means of a Notification dated 25-1-1958, the State Government in exercise of the power conferred by Section 327 of U. P. Municipalities Act, as applied to the Town Areas in the State, delegated to the Prescribed Authority its powers as are mentioned in that notification. Para 2 of that notification discloses that the powers under Sections 5-B (2) and 15-B (3) to receive draft rules and to frame rules were delegated to the imposition of toll tax. As a result of this notification, the State Government reserved power of framing rules in respect of the imposition of toll tax to itself. It is thus clear that the rules which were notified, as sanctioned by the Commissioner by means of the impugned notification dated 16-11-1973 do not legally justify the imposition of toll tax by respondent No. 1 since the Commissioner has no power to sanction the rules concerning toll tax. THE Division Bench decision of this Court in United Provinces Transport Co. v. State of U. P., (supra) was not with regard to toll tax. THEre the challenge was to imposition of transit fee on vehicles passing through the limits of the Town Areas. That case cannot consequently be of any help to the opposite parties in support of the legality of the impugned rules. For the reasons given above, this petition is allowed. A mandamus will issue to the opposite parties not to realise the toll tax from the petitioner on the basis of the rules notified by means of the notification dated 16-11-1973. THE petitioners will be entitled to their costs from the opposite parties.