( 1 ) THE order in this petition shall also govern the disposal of Miscellaneous Petitions Nos. 570, 578, 579, 580, 581, 582, 583 and 588 all of 1981, as common questions of law and facts arise in these petitions.

( 2 ) ALL these petitions under Article 226 of the Constitution of India are directed against the notices issued by the District Excise Officer demanding payment of entertainment duty under the provisions of the Madhya Pradesh Entertainments Duty and Advertisement Tax Act, 1936 (hereinafter referred to as "the Act" ).

( 3 ) THE petitioners carry on business of running a Video Games Parlour. In the said parlour, machines have been installed, which have to be operated for playing games of various types. Persons are allowed free entry to the games parlour and a person desirous of playing any game puts a coin in the slot, whereby a knob is released. Thereafter, to play a game and score points to entitle one to get a replay without further charges, the player has to operate the given mechanism, in a given time with such skill as would enable him to score a point by achieving the target. It is admitted that in this process, the player alone and not the others who may