Five councils, including Surrey, have brought the action claiming the Mayor of London’s scheme is financially detrimental to drivers.
City Hall says the £12.50 daily charge on the most polluting vehicles will help clean up the capital’s “toxic air”.
A ruling will either be made later today or deferred.
Sutton Council is not part of the legal action, but authority leader, Ruth Dombey, is against the timing of the roll-out.