G. P. Singh, C. J.-

l. This order shall also dispose of Mise Petition No.191 of 1974 (Abdul Gaffar and others v. The Administrator, Indore Municipal Corporation and another).

2. By these petitions under Article 226 of the Constitution, the petitioners challenge the imposition of tax on advertisements other than advertisements published in newspapers under section 132 (2) (1) of the Madhya Pradesh Municipal Corporation Act, ) 956 by the Indore Corporation.

3. The main contention urged by the learned counsel for the petitioners is that the resolution imposing the tax did not contain any "system of assessment" as required by section 133 of the Act. The impugned tax was imposed by the order of the Administrator dated 7th September 1970. Section 132 enumerates the taxes which can be imposed by the Corporation, A tax on advertisements other than advertisements published in newspapers is one of the taxes which the Corporation can impose under the Act. The procedure of imposition of taxes is contained in section 133. Sub section (1) of section 133. provides that the Corporation may at a special meeting bring forward Appellant resolution to propose the imposition of any tax under section