Gupta, C.J. -- 1. Challenge in the present writ petition is to an order dated 21.1.2017 (Annexure P-9) passed by the learned Civil Judge, Class-I, Baihar, District Balaghat in Municipal Appeal No. 01/2016 (Hindustan Copper Ltd. v. Chief Municipal Officer) whereby an application filed by the petitioner for reference to decide the question as to whether Hindi version or English version of The Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limits Rules, 1996, was ordered to be decided at the time of passing of the final order and if the Court finds contradictory position, then the matter would be referred to the High Court.

2. The Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limits Rules, 1996 (for short the ‘Rules’) were published on 7.3.1997. Such Rules have been framed in exercise of the powers conferred under section 355 read with sections 127 and 129 of the Madhya Pradesh Municipalities Act, 1961 (for short “the Act”). The relevant provisions of the Act read as under :

“127. Taxes to be imposed under this Act.(1) For the purpose of this Act, the Council shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal Area, the following taxes namely :--

(a) a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of sections 126, 127-A and 129.

(b) *a water tax, in respect of lands and building to which a water supply is furnished from or which are connected by means of pipe with municipal water works.

*(b) [Deleted by MP Act No.15 of 2010 on 19.4.2010]

(c) a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city.

(d) a general lighting tax, where the lighting of public streets and places is undertaken by the Council.

(e) a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire.

(f) a local body tax on the entry of such goods as may be declared by the State Government by notification in the Official Gazette into the municipal area for consumption, use or sale therein at a rate not exceeding four percent of the value of goods :

Provided that no local body tax shall be levied on the goods --

(i) brought by a person into the municipal area for his personal use or consumption; or

(ii) brought by a registered dealer within the municipal area and transmitted within 15 days thereof-

(a) to a registered dealer in any other local body; or

(b) in the course of export out of the territory of India; or

(c) in the course of inter state trade outside the State.

(iii) specified in the Schedule to the Madhya Pradesh Sthaniya Kshetron Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).

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129. Imposition of Taxes and Fees.-

(1) The Council may, by a resolution, at the time to final adoption of the budget estimates for the next financial year, subject to the provisions of this Act and subject to such limitations and conditions, as may be prescribed by the State Government in this behalf-

(a) impose any of the taxes or fees specified in this Act; or

(b) increase the rates of taxes or fees already imposed.

(2) The resolution as referred to in sub-section (1) shall contain-

(a) in case of imposition of any tax or fee, the provisions under which such tax or fee is being imposed, class of persons or description of property to be taxed, the amount or rate of tax or fee being imposed, system of assessment and collection to be adopted and the date from which imposi