Achievements of Capt Navdeep Singh

Captain Navdeep Singh is a record holder for the highest number of decorations in the history of the Indian Territorial Army, a volunteer force in which gainfully employed and self employed professionals receive military training for a few days in a year so that in the event of a war or a national emergency they can bear arms for the defence of the nation. Singh is also the youngest person connected with the Territorial Army to have been the recipient of five commendations. Singh has recently been awarded with his sixth decoration.

Capt Navdeep Singh is a lawyer by profession and is based at the High Court of the States of Punjab & Haryana in Chandigarh, India.

He is credited with the execution of implementation of the Indian Tolls (Army & Air Force) Act, 1901 all over India. This Act which was passed in 1901 provides for toll tax exemption to private vehicles of defence personnel irrespective of whether they are on duty or not. There was a controversy over implementation of the Act on private toll operators and private toll roads and bridges but the controversy was settled in 2003 when on a case taken up by him, the Indian Ministry of Road Transport & Highways clarified that the Act was valid even for the present times and toll exemption was to be granted to both ‘on duty’ and ‘off duty’ defence personnel.

Toll tax exemption to defence personnel was later challenged in the Punjab & Haryana High Court by way of a Public Interest Litigation (PIL) but the petition was dismissed by the Court which upheld the exemption. The Indian Tolls (Army & Air Force) Act, 1901 was then Challenged in the Supreme Court of India but the petition was dismissed by the Supreme Court too, thus upholding the provisions of the Act which provides a very special privilege to the military community.

He is also credited with effective implementation of entertainment tax exemption to serving defence personnel in cinemas and theatres. Most of the Indian states offer entertainment tax exemption to men in uniform but the rule was seldom followed or recognized by cinema halls.

He has also worked for the benefit of WWII veterans and authored a book, "Soldiers Know Your Rights", which was released by General J J Singh, India’s former Chief of the Army Staff. Another lesser known book called "Fauj Hai Mauj", (Military is fun) is written by him. Click on links below:

Captain Navdeep Singh
Indian Army Benefits Blog

Comment: Are ESM exempted from Toll Tax? If so what is the authority? What states do not give entertainment tax exemption to serving soldiers? I wonder if it is applicable in Southern States?

Capt Navdeep Singh clarifies:
"No, toll exemption is not available to veterans since the Indian Tolls (Army & Air Force) Act, 1901, only caters to serving defence personnel. The idea behind the Act was to take care of the frequent movement of military personnel and their families throughout the country. There was an NHAI letter in circulation which stated that the exemption was available to ESM too, but the said letter has been confirmed to be a fake one. Even the Hon'ble Supreme Court had only upheld exemption to serving personnel. However, veterans would be happy to learn that the Govt of India, as a goodwill gesture, has exempted all gallantry award winners including veterans from payment of toll on NHs. The said exemption to gallantry awardees is only available on National Highways unlike the exemption under the above mentioned Act of 1901 which is applicable on all roads and bridges in India.

Entertainment Tax is a state subject. Most of the States offer such exemption to defence personnel in cinemas and multiplexes. However, to check whether a particular State offers such exemption or not, you may have to contact the Excise and Taxation Deptt of that particular State or have a look at that State's Entertainment Duty/ Tax Rules."