( 1 ) THE question raised in this petition under Article 226 of the Constitution of India, is whether entertainments duty is exigible from the petitioners under the Central Provinces and Berar Entertainments Duty Act, 1936.

( 2 ) THE material facts are these. The first petitioner, the Calico Mills Ltd. , Ahmedabad, is a company engaged in the business of manufacture and sale of textiles. The second petitioner is an employee of the Calico Mills Ltd. , whose duty is to exhibit Calico doth fabrics and advertise them for sale. In the usual course of their business the petitioners put up a canvas canopy styling it as "calicloth Dome" on an open piece of land in Jabalpur for display and sale of the goods of the Calico Mills. The Dome was enclosed on three sides. 1c was kept open on the side facing Jabalpur--Gwarighat road. The petitioners say that this side was kept open to enable all persons passing on the road and bystanders to have a clear perspective of the goods displayed for sale inside. The admission to the Dome was free and unrestricted during the morning hours between 9 A. M. and 12 noon. According to the applicants, it was however restricted in the evening hours fr