G. P. SINGH, C. J.

( 1 ) BY this petition under Article 226 of the Constitution of India, the petitioner challenges the imposition of lighting tax, drainage tax, general sanitary cess and the graduated flat rate by the Municipal Corporation, Indore The petitioner further prays for quashing Bill No. 597 dated 14th January, 1978 (Annexure I to the petition ).

( 2 ) SECTION 132 of the M. P. Municipal Corporation Act 1956, enumerates the taxes which can be imposed by a Municipal corporation. The section, in so far as relevant for purposes of this case, reads as follows:

"s. 132. Taxes to be imposed under this Act.-- (1) For the purpose of this Act, the Corporation shall impose- (a) a tax payable by the owners of the buildings or lands situated within the city with reference to the gross annual letting value of the building or land called the property tax; (c) a general sanitary cess for the construction and maintenance of public latrines and for removal and disposal of refuse; (d) a water rate; Provided that the water tax shall be levied only in respect of the premises- (a) to which the private water-supply is furnished from, or which are connected by means of communication pipes with a

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