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. T