Toll collection on behalf of NHAI would come under the category of Business Auxiliary Service ; NHAI only a statutory authority and not a constitutional authority

NHAI is only a statutory authority and not a constitutional authority. Therefore, the functions undertaken by such authority cannot be sovereign in nature. Sovereign functions are undertaken by the State and its organs and the powers that can be exercised by the State and its organs are defined in the Constitution. To equate the toll fee collected by the NHAI with the tolls collected by the Municipal Corporation of Delhi will be illogical for the reason that while the Municipal Corporation of Delhi is a democratically elected and constituted body under Article 243 Q of the Constitution and is ...