( 1 ) BY this application under Article 226 of the Constitution, M/s R. P. Naik Bros. , who are the lessees of a cinema-house known as Delite Talkies, challenge the validity of a tax levied by the City of Jabalpur Corporation on cinema shows and theatrical performances, and other shows for public amusement, at the rate of Rs. 10/- per cinema show or per performance. The petitioners contend that the imposition is invalid, and pray that the Corporation be restrained from recovering the tax.

( 2 ) THE tax has been levied by virtue of a resolution passed by the Corporation on ist September 1965, and has become effective from 5th November 1965, the date on which the said resolution of the Corporation was published in the Gazette. The imposition has been made by the Corporation in the exercise of its taxing power under Section 132 (2) (n) of the Madhya Pradesh Municipal Corporation Act, 1956, which empowers the Corporation to impose, for the purposes of the Act, "a tax on theatres, theatrical performances, and other shows for public amusement". The petitioners assail the validity of the imposition on five grounds. First, it is said that under Entry 62 of List II of Seventh Sc