JUDGMENT K.N. Seth, J. - (for self and for H. N Seth, J ) - Petitioners, who carry on their business as General Merchants, Kirana Merchants or Commission agents within the municipal limits of Bisalpur in district Pilibhit, have challenged the validity of Notification No. 507/23-260 (16-21), dated 16th November, 1957 imposing what is termed as an Education cess on all the commodities brought for sale within the limits of the Municipal Board primarily on the grounds (1) that no education cess could be imposed under section 128 of the U P. Municipalities Act (hereinafter referred to as the Act) and (2) that primary education having been taken over by the State Government under U.P. Act No. 34 of 1972 no cess for the purpose of primary education could be imposed by the Board. 2. It appears that the Municipal Board, Bisalpur, in exercise of powers under section 128 of the Act imposed tax on the entry of goods within the municipal limits for consumption, use or sale therein. Subsequently the rate of levy was enhanced by a notification dated May 24, 1949. A part of the amount realised from enhanced rate of levy was to be utilised to meet the Boards expenditure on compulsory primary education. On 18th November, 1955 a further notification was issued imposing an additional cess at the rate of 50 naya paise per cent on all the saleable commodities worth more than Rs. 6 brought within the municipal limits of Bisalpur, The grievance of the petitioner appears to be that when in July 1972 the U.P. Government itself took over the management of primary and junior High Schools from the respondent Board and has since then been running it under the District Inspector of Schools appointed for the purpose the Board was not competent to continue to realise the education cess. It has further been asserted that .he Board is now under no obligation to meet the expenses of Shri Ram Chandra Municipal Intermediate College which earlier received financial aid from the Board out of the education cess realised. According to the petitioners the Board collects about 2 lacs of rupees annually under the head of "Education cess" but no amount is spent on education which has been taken over entirely by the Government and the amount realised as education cess is being utilised towards general administrative expenses. 3. According to the petitioners the Board collects about 2 lacs of rupees annually under the head of "Education cess" but no amount is spent on education which has been taken over entirely by the Government and the amount realised as education cess is being utilised towards general administrative expenses. 3. In the counter-affidavit filed on behalf of the Board it has been asserted that with a view to provide for extension of Primary education in the Municipalities in Uttar Pradesh and with the object to enable the Municipalities to introduce compulsory primary education the U.P. Primary Education Act, 1919 was passed. Under section 15 of the said Act the Board has been empowered to impose what is termed as 'education cess'. The proceeds whereof to be devoted for primary education. The said provision also empowered the Board for this purpose to select any of the taxes which it is authorised to imposed under the Principal Act, or may for the purposes, increase any tax which is already levied under the provisions of the Principal Act and in such a case the income derived from the increase shall be deemed to be proceeds of the - education cess. By a notification dated 18th November, 1958 published in U.P. Gazette dated 29th November, 1958 the Schedule of Toll was amended and it was provided that the amount realised on the basis of the enhanced rate of tax was deemed to be education cess. The Board has further asserted that the entire amount so realised is being spent towards the expenses for imparting primary, secondary and higher secondary education in the Municipal Board. The Board also spends money on the maintenance of S. R. M. Intermediate College i.e., its building, furniture and equipments. It has been denied that any part of the education cess is spent towards general administration of the Board. 4. Section 128 of the Act empowers the Board to impose various taxes enumerated therein. Clause (xiv) empowers it to impose any other tax which the State Legislature has power to impose in the State order the Constitution. Under Entry 52' of 1st II of the Seventh Schedule of the Constitution the State is empowered to impose taxes on the entry of goods into a local area for consumption, use or sale therein. Clause (xiv) empowers it to impose any other tax which the State Legislature has power to impose in the State order the Constitution. Under Entry 52' of 1st II of the Seventh Schedule of the Constitution the State is empowered to impose taxes on the entry of goods into a local area for consumption, use or sale therein. It is under this provision that the Board imposes tax on entry of commodities within its limits for use, consumption or sale therein. The rates prescribed earlier have been enhanced by the impugned notification and the excess amount .realised by way of enhancement of tax has been treated as education cess. A Board has been authorised to impose tax under section 15 of the Act. Sub-section (1) of 15 section of the U.P. Primary Education Act provides - "The Board may for the purpose of the education cess, select any of the taxes which it is authorised to impose under the Principal Act, or may. for that purpose, increase any tax which is already levied under the provisions of the said Act, and in the latter case, the income derived from the increase shall be deemed to be the proceeds of the education cess." 5. It is thus obvious that the Board was competent to impose the tax on entry of goods within the limits of the Municipal Board and further to enhance it. The income derived from the increase has been treated to be the education cess. 6. It is true that basic education has been taken over by the State Government, but we find no reason to doubt the averments made in the counter-affidavit filed on behalf of the Board that the entire amount realised as education cess is being sent on education and not for any other administrative functions of the Board. Imparting primary education and furthering educational objects are amongst the duties and discretionary functions of the Municipal Board. The Board is maintaining 14 primary and junior High Schools besides extending financial aid to S. R. M. Intermediate College which is spent in the maintenance of its building, furniture and equipments. The amount realised by way of education cess is spent by the Board towards imparting education and not for any other purpose. The Board is maintaining 14 primary and junior High Schools besides extending financial aid to S. R. M. Intermediate College which is spent in the maintenance of its building, furniture and equipments. The amount realised by way of education cess is spent by the Board towards imparting education and not for any other purpose. The petitioners have not placed any material before us in support of their allegation that the amount realised as education cess is being spent for other purposes. 7. In our opinion, the amount realised by way of enhanced levy under the notification of 1958 is valid and no exception can possibly be taken to it. 8. The petition has no merit and is dismissed. Parties shall bear their own costs.