 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.