1. Heard on the question of admission.

2. This intra Court appeal has been preferred against the order dated 1-7-2010 passed by the learned Single Judge by which the writ petition preferred by the Respondent No. 1 has been allowed.

3. Facts giving rise to filing of the writ appeal briefly stated are that the Appellant was served with a bill dated 23-1-1998 issued under Section 164 of the Madhya Pradesh Municipalities Act, 1961 (hereinafter referred to as 'the Act') by which the Appellant was asked to make payment of export tax. Thereafter, the Appellant was served with another notice dated 6-6-1998 asking the Appellant to pay export tax for the period from 1-10-1993 to 31-3-1998 which was quantified at Rs. 2.04,083/-. The Appellant being aggrieved by the aforesaid notice dated 6-6-1998, preferred an application under Section 131 read with Section 132 of the Act (Annexure P-15) before the Collector. The Collector vide order dated 3-11-1999 Annexure P-16, set aside the notice issued by the Respondent No. 1. The aforesaid order was challenged by Respondent No. 1 in the writ petition. Learned Single Judge vide order dated 1-7-2010 allowed the writ petition preferred by Respondent No