ORDER Ajit Singh, J. 1. These writ petitions are being disposed of by this common order as they are of similar nature and were heard together. 2. The petitioners are admittedly running educational institutions in buildings and lands within the limits of Municipal Corporation, Bhopal. In these petitions they have challenged the resolution no. 13 passed on 30.11.2007 by the Municipal Corporation, Bhopal, approving the proposal of levy and imposition of property tax on private and autonomous educational institutions which are imparting professional and vocational education. The petitioners have also challenged the demand notices issued to them for payment of property tax pursuant to resolution no. 13. 3. The case of petitioners is that since they are using buildings and lands exclusively for educational purposes, they are exempted from the levy of property tax under section 136(c) of the Municipal Corporation Act, 1956 (in short, "the Act") and, therefore, the impugned resolution passed by the Municipal Corporation, Bhopal, is bad in law. 4. The Municipal Corporation, Bhopal, in reply has defended the validity of resolution passed on the ground that petitioners, being private and autonomous educational institutions are imparting professional and vocational education and, therefore, they are not exempted from levy of property tax under section 136(c) of the Act. A plea has also been taken for the dismissal of petitions in view of the availability of alternative remedy of appeal to the petitioners under section 149 of the Act against the demand of property tax. 5. The main question which calls for consideration is whether the petitioners' educational institutions are exempted from levy of property tax. 6. Chapter XI of the Act deals with taxation by Corporation. Sections 132, 133, 135 and 136 of the Act with which I am concerned occur in this chapter. Section 132(1) relates to taxes which the Corporation must impose. Its relevant sub-section (1) (a) reads as under: 132. 6. Chapter XI of the Act deals with taxation by Corporation. Sections 132, 133, 135 and 136 of the Act with which I am concerned occur in this chapter. Section 132(1) relates to taxes which the Corporation must impose. Its relevant sub-section (1) (a) reads as under: 132. Taxes to be imposed under this Act.-(1) For the purpose of this Act, the Corporation 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 or building 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 135, 136 and 138. 7. Section 133 of the Act provides a procedure to be adopted by the Corporation while imposing any tax. Section 135 deals with the rate at which property tax can be imposed by the Corporation for each financial year. Section 136 provides for exemption from levy of property tax under section 135. The relevant clause (c) of section 136 reads as under: 136. Exemptions.- The property tax levied under section 135 shall not be leviable in respect of the following properties, namely:- (c) buildings and lands or portions thereof used exclusively for educational purposes including schools, boarding houses, hostels and libraries if such buildings and lands or portions thereof are either owned by the educational institutions concerned or have been placed at the disposal of such educational institutions without payment of any rent. 8. A bare reading of the above referred provisions clearly establishes that property tax is one of the taxes which the Corporation must impose but the imposition of this tax is subject to the provisions of sections 135 and 136. Clause (c) of section 136 also clearly states that exemption from levy of property tax applies to all the buildings and lands or portions thereof used exclusively for educational purposes. The only restriction is that buildings and lands should be owned by the educational institutions concerned or placed at the disposal of such educational institutions without payment of any rent. Clause (c) of section 136 also clearly states that exemption from levy of property tax applies to all the buildings and lands or portions thereof used exclusively for educational purposes. The only restriction is that buildings and lands should be owned by the educational institutions concerned or placed at the disposal of such educational institutions without payment of any rent. There is no express provision in the clause that exemption will not apply to private and autonomous educational institutions which are imparting professional and vocational education and while doing so such educational institutions are making profit. It is also not possible to read such an implied provision in the exemption clause. The expression used "exclusively for educational purposes" is wide enough to cover use for professional and vocational education by private and autonomous colleges. The expression "including schools" does not limit the scope of "educational purposes" in the exemption clause. It is well settled that where word "include" is used, the intention of the legislature is to make the scope of expression extensive and not restrictive. For these reasons, I have no hesitation in holding that the petitioners' educational institutions are exempted from the imposition of property tax in respect of buildings and lands used by them exclusively for educational purposes. 9. As regards the plea taken by the Municipal Corporation, Bhopal, for the dismissal of all the petitions on the ground of availability of alternative remedy to file appeal before the District Court under section 149 of the Act, I am of the view that provision for appeal does not take away the jurisdiction of High Court conferred under Article 226 of the Constitution. It is a matter of discretion of the High Court to interfere or not to interfere in case of such a provision. It is to be noted that, but for two petitions, all the petitions were entertained in 2008 and 2009 and returns have been filed in them. The petitions involve a common basic question whether the use of buildings and lands by educational institutions for professional and vocational education are covered under the exemption clause (c) of section 136 of the Act from levy of property tax. In these circumstances, I do not think that it will be a proper exercise of discretion to throw away the petitions because of the provision for appeal. 10. The petitions are allowed and the resolution no. In these circumstances, I do not think that it will be a proper exercise of discretion to throw away the petitions because of the provision for appeal. 10. The petitions are allowed and the resolution no. 13 passed on 30.11.2007 by the Municipal Corporation, Bhopal, approving the proposal of levy and imposition of property tax on private and autonomous educational institutions which are imparting professional and vocational education is quashed. Consequently, the demand of property tax from the petitioners' educational institutions in respect of buildings and lands used exclusively for educational purposes is also quashed. No order as to costs.