ORDER 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 terminal tax on the electricity exported from the municipal limits of Singrauli at the rate of 0.10% on the basis of price. Aggrieved, the petitioner has filed the present petitions on the ground that neither respondent no.1 nor respondent no.2, the State of Madhya Pradesh, is competent to levy such a tax on the transmission of electricity. 4. It is argued by the learned senior counsel for the petitioner that from the reading of Entry 56 of List II, Schedule VII, read with Article 246 of the Constitution it is clear that the State Legislature has power to levy taxes only on goods and passengers carried by road or on inland waterways. According to the learned senior counsel although the electricity is goods, it is not carried by road or on inland waterways and, therefore, does not come within the purview of Entry 56 of List II. The learned senior counsel further submitted that the terminal tax on electricity can be levied by the Parliament alone in exercise of its powers under Entry 97 of List I read with Article 246 of the Constitution which covers any other matter not enumerated in List II or List III. 5. The learned senior counsel further submitted that the terminal tax on electricity can be levied by the Parliament alone in exercise of its powers under Entry 97 of List I read with Article 246 of the Constitution which covers any other matter not enumerated in List II or List III. 5. The learned senior counsel appearing for respondent no.1, on the other hand, defended the levy of terminal tax on the ground that Entry 56 of List II, Schedule VII, of the Constitution covers levy of such tax and the State Legislature has power to impose tax on the consumption or sale of electricity. The learned senior counsel also submitted that under subsection (6) of section 132 clause (o) of the Madhya Pradesh Municipal Corporation Act, 1956 (in short, “the Act”) the Corporation for the purposes of the Act, subject to general or special order, which the State Government may make in this behalf, impose any other tax which the State Government has power to impose under the Constitution of India with the prior approval of the latter. The learned senior counsel further submitted that the State Government has made The Terminal Tax (Assessment and Collection) On The Goods Exported From The Madhya Pradesh Municipal Limits Rules, 1996 (in short, “the Rules”) and subrule (3) of Rule 2 of the Rules defines “terminal tax” to mean terminal tax on goods exported from the Municipal limit in accordance with the sanction of the State Government under clause (o) of subsection (2) of the Act. According to the learned senior counsel, subrule (3) of the Rules provides that every person, businessman, establishment and the licence holder shall be responsible to collect the terminal tax or the goods at the rate specified in the Schedule, if he himself exports any goods as shown in the Schedule or sale for the purpose of export. The learned senior counsel also referred to the definition of “goods” defined in clause (28) of section 5 of the Act. 6. The learned Deputy Advocate General appearing for the State Government has adopted the submissions made by the learned senior counsel for respondent no.1. 7. “Goods”, as defined in Clause (28) of section 5 of the Act, reads as under: “goods” means any material, commodity or article, and include animals, electricity and electromagnetic waves or signals transmitted through wires or wireless devices.” 8. 7. “Goods”, as defined in Clause (28) of section 5 of the Act, reads as under: “goods” means any material, commodity or article, and include animals, electricity and electromagnetic waves or signals transmitted through wires or wireless devices.” 8. Section 132 of the Act deals with taxes to be imposed by the Corporation under the Act. Under subsection (6) of section 132 the Corporation, in addition to the taxes specified in subsection (1), is empowered to impose taxes enumerated therein. Clauses (n) and (o) of this subsection read as under: “132. Taxes to be imposed under this Act. (6) In addition to the taxes specified in subsection (1), the Corporation may, for the purpose of this Act, subject to any general or special order which the State Government may make in this behalf, impose any of the following taxes, namely: (n) A terminal tax on goods or animals exported from the limits of the Corporation; and (o) Any other tax which the State Government has power to impose under the Constitution of India, with the prior approval of the State Government.” (a) xxxxxx (b) xxxxxx (c) xxxxxx (d) xxxxxx (e) xxxxxx (f) xxxxxx (g) xxxxxx (i) xxxxxx (j) xxxxxx (k) xxxxxx (l) xxxxxx (m) xxxxxx 9. In exercise of the powers conferred under section 433 read with clause (o) of subsection (2) of sections 132 and 133 of the Act, the State Government has made the rules to regulate the assessment and collection of the terminal tax on the goods which are exported from the limits of Municipal Corporations, Municipal Councils and Nagar Panchayats. These rules come into force in a Municipal Corporation on such date on which such Municipal Corporation, under clause (o) of subsection (6) of section 132 of the Act, imposes the terminal tax on goods exported from the Municipal limits. clause (c) of subrule (2) of the Rules defines the terminal tax. It reads as under: “(c) “Terminaltax”means the terminal tax on goods exported from the Municipal limit in accordance with the sanction of State Government under clause (o) of subsection (2) of Section 132 of the Madhya Pradesh Municipal Corporation Act, 1956 and the tax described in clause (xvi) of subsection (1) of Section 127 of the Madhya Pradesh Municipalities Act, 1961.” 10. Subrule (3) of the Rules reads as under: “3. Subrule (3) of the Rules reads as under: “3. Every person, businessman, establishment and the licence holder under the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1971 (No.24 of 1973), shall be responsible to collect the terminal tax or the goods at the rate specified in the Schedule, if he himself exports any goods as shown in the Schedule or sale for the purpose of export.” 11. There are two relevant entries in List II of Schedule VII of the Constitution. They are Entry Nos.53 and 56 and read as under: “53. Taxes on the consumption or sale of electricity. 56. Taxes on goods and passengers carried by road or on inland waterways.” 12. In the present case, respondent no.1 has not levied tax on the consumption or sale of electricity which falls under Entry 53. Respondent no.1 has levied terminal tax on the transmission of electricity outside the Corporation limits. For such levy of terminal tax, respondent no.1 has relied upon Entry 56 of List II as well as section 5(28) and section 132(6)(n)(o) of the Act. 13. The power of the State Government in the present context is derived only from Entry 56 of List II which has been quoted above. It makes no reference to transmission of electricity. It is true that the goods include electricity but it cannot be said to be carried by road or inland waterways. The learned counsel for respondent no.1 argued that the electric poles of electric lines, by which the electricity is transmitted, can be read as road within the meaning of Entry 56 but it is very difficult to agree with this submission. Electricity cannot be said to be goods carried by a road nor can electric lines be equated to roads. They are two different and distinct mode of carriage. In this background, the terminal tax on goods mentioned in section 132(6)(n) and (o) cannot be construed to mean terminal tax on electricity. It may be made clear that the Corporation, in this case, is not charging sales tax on electricity generated and transmitted by the petitioner. 14. It was also pointed out by the learned Deputy Advocate General that “electricity” has been included in concurrent List III as Entry 38, Schedule VII, of the Constitution. But the State Legislature has not enacted any law under this entry and, therefore, the entry has no bearing in the present petitions. 14. It was also pointed out by the learned Deputy Advocate General that “electricity” has been included in concurrent List III as Entry 38, Schedule VII, of the Constitution. But the State Legislature has not enacted any law under this entry and, therefore, the entry has no bearing in the present petitions. Also a power to tax cannot be inferred from a general entry for taxes are specifically named and distributed between the Union and States by various entries in List I and List II of the Constitution (See PrinciplesofStatutoryInterpretation13th edition by Justice G. P. Singh, pp. 820, 821). 15. For these reasons, I quash the demand notices for payment of terminal tax issued to the petitioner by respondent no.1. The amount of terminal tax, if any, deposited by the petitioner be immediately refunded at the rate of six per cent per annum. 16. The petitions succeed and are allowed. However, no order as to costs.