( 1 ) THE petitioners are doing business of grain and of manufacturing Dal at Vidisha. By this writ petition they have challenged the imposition of terminal tax by the Municipal Committee, Vidisha. A copy of the relevant notification where by this tax has been levied and which has been published in Part 2 of the Madhya Pradesh Rajpatra dt. 10th Aug. 1984 has been attached as Annexure-B to the writ petition. It indicates that tax on export of various kinds of food grains and oil-seeds from within the limits of Municipal Committee, Vidisha, has been levied at rates mentioned in the said notification. The said tax has been levied under S. 127 (1) (xvi) of the M. P. Municipalities Act, 1961 (hereinafter referred to as the Act) which contemplates a terminal tax on goods or animals imported into or exported from the limits of the municipality.

( 2 ) IT has been urged by learned counsel for the petitioners that Cl. (xvi) of Sub-Sec. (1) of S. 127 of the Act was ultra vires inasmuch as it was not covered by any entry either in List II or in List III of the Seventh Schedule to the Constitution. According to counsel for the petitioners, terminal tax could be levied only by