A. K. MATHUR, C. J.

( 1 ) ALL these three writ petitions Nos. 3161/95, 3469/95 and 2793/95 involve common question of law; therefore, they are disposed of by a common order. For convenient disposal of all these writ petitions, facts given in W. P. No. 3161 of 1995 are taken into consideration.

( 2 ) THE petitioner has by this petition prayed that the provisions of Section 129 of the M. P. Municipalities Act 1961, as amended by the provisions of the M. P. Nagar Palik Vidhi (Sanshodhan) Adhiniyam 1995 may be declared as ultra vires. It is also prayed that imposition of export-tax by the respondent Municipality by resolution dated 20-7-1995 be declared invalid.

( 3 ) PETITIONER Smt. Meera Khandelwal is the wife of Shri Vinod Khandelwal and Proprietor of Khandelwal Industries, Industrial Ward, Dhamtari, District Raipur. The petitioner challenges by this petition the constitutional validity of Section 129 as amended by Act No. 12 of 1995. It is submitted that there is no procedural safeguard in the exercise of powers for imposition of tax. It is also contended that the power has been conferred by the said proviso without inviting objections. It is further alleged that imposition of expo

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