Ajit Singh, J.

1. This order shall also decide Writ Petition No.12767/2008 because it was heard analogously along with the present petition and involves a common issue.

2. By this petition, the petitioner has mainly prayed that levy of terminal tax on electricity transmitted through wire outside the corporation limits of Singrauli be declared as illegal being violative of the provisions of Article 246 and Entry 56 of List II, Schedule VII, of the Constitution. The petitioner has also prayed for quashing of demand notices for payment of terminal tax issued by respondent no.1, Commissioner, Municipal Corporation, Singrauli.

3. Petitioner, National Thermal Power Corporation Limited (in short, “the NTPCL”) has a thermal power station situated at Vindhya Nagar, District Singrauli. The electricity generated by the petitioner is fed into Power Grid Corporation of India Limited (PGCL) from where the transmission lines transmit the electricity to several States. The electricity so transmitted is also consumed in the State of Madhya Pradesh. Respondent no.1 is Commissioner of the Municipal Corporation, Singrauli. He has issued the impugned demand notices to the petitioner levying termi