Section 114 ·

The Corporation may, with the sanction of the State Government -- Toll on roads. (i) establish a toll-bar on any public street (except a kutcha road), whether situated in or without Howrah, vested in the Corporation and constructed or reconstructed by or on behalf of the Corporation; and (ii) levy tolls at such toll-bar on persons, vehicles and animals passing over such street: Provided that no toll-bar shall be established or tolls levied otherwise than for the purpose of recovering- (a) the expenses incurred by the Corporation in constructing or reconstructing such street, (b) interest on such expenses, (i) at the rate of four per cent. per annum; or (ii) when such expenses are defrayed wholly or in part from a loan, one and a half per cent. per annum above the rate of interest chargeable on such loan; and (c) the capitalised value of the estimated cost of the Corporation for maintaining such street. (Part IV .- Taxation .- Chapter IX .- A. Payment and recovery of taxes .- Sections 115-117.) CHAPTER IX A. Payment and recovery of taxes. Manner of recovery of taxes under this Act.