Understanding Toll Tax Exemptions for Indian Army Soldiers: The Legal Framework Explained

There is ongoing confusion about whether Indian Army soldiers can pass through every toll plaza without paying. While there are exemptions, they are specific and conditional. These exemptions stem from three principal sources:

• The Indian Tolls (Army & Air Force) Act of 1901, which details who and what can be exempt from tolls under certain circumstances.
• The Indian Tolls (Army & Air Force) Rules of 1942, which outline when a pass is necessary and when it is not, such as when soldiers are in uniform and on duty.
• The National Highways Fee (Determination of Rates and Collection) Rules of 2008, particularly Rule 11, which lists exemptions applicable at national highway tolls, including vehicles used for official purposes by the Ministry of Defence and armed forces personnel in uniform on official duty.

The Ministry of Road Transport and Highways (MoRTH) provides further clarity through official FAQs on specific situations involving ex-servicemen, defense civilians, and the use of private cars.

Key points to understand include that Indian Army personnel are not automatically exempt from paying tolls. Soldiers are only exempt when traveling under specific legal exemptions, usually related to official duties. Wearing a uniform does not automatically grant toll exemption unless it is for official purposes. Personal or off-duty travel requires toll payment, and there are no exemptions for ex-servicemen or defense civilians. Additionally, the 1942 Rules indicate the requirement for a pass unless certain conditions are met, such as being in uniform on duty, where a pass might not be needed.

The 1901 Act: Who/What Is Toll-Free?

According to Section 3 of the 1901 Act:

• Officers, soldiers, and airmen of regular forces, certain reserve and territorial categories, authorized followers, and families accompanying troops on duty or on the march are exempt.
• Government carriages and horses used in military or air force service for transporting troops or stores, or returning empty, are exempt.
• The exemptions apply to roads, bridges, ferries, and landing places.

The Act also enforces a now outdated penalty for improperly collecting tolls in exempt cases, with fines up to ₹50.

The 1942 Rules: Pass or No Pass?

• Rule 2 indicates that to claim toll exemption under the 1901 Act, presenting a pass is generally required if asked.
• Rule 3 specifies no pass is required in certain cases:
  • If in uniform on duty or on the march for regular or irregular forces, as well as Territorial Army or National Cadet Corps on duty, a pass is not needed.
  • Officers on duty but not in uniform may provide a written statement with their name, rank, and a declaration of duty.
  • Families and authorized followers accompanying troops on duty or on the march, as well as specified vehicles and animals supporting such movements, are exempt from requiring a pass.

NH Fee Rules, 2008 (Rule 11): What Toll Plazas Use

Rule 11 regulates exemptions at national highway toll plazas. Relevant sections include:

• Vehicles used for official purposes by the Ministry of Defence, including those eligible under the 1901 Act (also applicable to the Navy).
• Central and State armed forces in uniform, including paramilitary and police, used for official purposes.
• Other exempt categories like dignitaries, ambulances, and funeral vans.

MoRTH's FAQs emphasize that serving army personnel using a private vehicle are only exempt when the vehicle is used for official purposes, with no exemptions for ex-servicemen or defense civilians.

When Is an Indian Army Soldier Toll-Free? (Scenarios)

Documents to Carry (Practical Checklist)

Myths vs Facts

FASTag & Exempted FASTag (Defence)

• Electronic processing for tolls is now common. Eligible official vehicles, and in some cases private ones used for official purposes, should use Exempted FASTag, issued according to MoRTH SOP, for smoother passage.
• The IHMCL/NHAI portal manages FASTag and KYC processes, and the exempt categories are defined by Rule 11, the same rule applied at toll plazas.

Why it matters: Even if you’re exempt, FASTag helps the plaza recognize the exemption instantly, reducing argument and delay.

Step-by-Step: If You’re an Indian Army Soldier on Duty at a Toll

Before you travel

• Carry service ID and duty order/movement order. If in uniform on duty, a pass typically isn’t needed, but still carry ID.
• Use an Exempted FASTag where applicable and available.

At the plaza

• Clearly state the exemption, for example, “Army on duty; official movement.”
• If not in uniform, provide the officer with your name, rank, and a written statement that you’re on duty, as allowed by the 1942 Rules, along with your ID/orders.
• If staff are uncertain, refer them to Rule 11(b) of NH Fee Rules, 2008, and the 1901 Act/1942 Rules.

If wrongly charged

• Politely request to speak with the plaza supervisor or contact the NHAI helpline.
• Note: The 1901 Act includes a penalty for improper toll collection in exempt cases, with fines up to ₹50, highlighting that wrongful collection is recognized as an offence.

Detailed Reference Table: Who’s Exempt at NH Plazas (Relevant to Defence)

MoRTH FAQ Clarifiers:
– Ex-servicemen: No exemption.
– Defence civilian employees: No exemption.
– Serving soldiers in private car: only when the vehicle is used for official purposes.

Frequently Asked Questions (FAQs)