1. These appeals, by special leave, have been filed against the judgment of the High Court of Madhya Pradesh dated 6.11.1979 whereby the writ petition filed by the appellants was dismissed. In the said writ petition, the appellants had assailed the validity of the notification dated 10.8.1973 issued by the Commissioner, Municipal Corporation, Indore, for imposition of tax on advertisements other than advertisements published in the newspapers.

2. The Municipal Corporation, Indore (hereinafter referred to as "the Municipal Corporation") is a Municipal Corporation constituted under the Madhya Pradesh Municipal Corporation Act, 1956 (hereinafter referred to as 'the Act') the Municipal Corporation has been empowered to impose tax on advertisements other than advertisements published in newspapers under clause (1) in sub-section (2) of Section 132 of the Act. Section 133 of the Act prescribes the procedure for imposing a tax under Section 132. Sub-section (1) of Section 133, as it stood at the relevant time, provided as follows :-

"(1) The Corporation may at a special meeting bring forward a resolution to propose the imposition of any tax under Section 132 defining the class of p