Navkar, J. - 1. This is a petition under Article 226 of the Constitution of India for issuance of writ of Mandamus and/or any other writ, direction to the non-petitioners not to demand and recover entertainment duty in respect of the society's Museum and direct them not to implement the impugned order of the Collector dated 17-7-1975 and for quashing the order of the District Excise Officer, Gwalior, dated 22-7-1975.

2. The facts mentioned by the petitioner in the petition are that the petitioner Committee is a Society registered under the Madhya Pradesh Societies Registration Act. 1969 and the registered office of the Society is situated in jai Villas Premises, Gwalior. The petitioner Society hat its bye laws. They are also duly registered. The object of the petitioner Society is for working for education of public, promoting of line arts. organisation of museums and art. Exhibition, providing facilities for research of ancient India and culture and history and for organising and developing any branch of knowledge. The object also included arrangement for lectures by experts; to arrange talks and seminars, music conferences, Kavi Sammelans, competitions and promotions of dramatic art. The petitioner Society runs a museum which is styled as H.H. Maharaja Sir Jiwaji Rao Seindia Museum, Gwalior, which is situated in Jai Vilas premises, Gwalior it is further submitted in the petition that the Society through the said Museum has been engaged in activities which are wholly educational in character, research scholars and, other persons war king in the field of history, education and Archaeological work come over there and seeing the exhibits and after studying them, make research regarding the same. In the museum there is provision of library containing rare books and manuscripts. There are also letters written in hand by different historical persons such as Rani Laxmibai of Jhansi. The manuscripts and rare books are used by scholars for increasing their knowledge regarding the past history In the said Museum there are ancient coins which belong to pre-Moghul and Moghul periods and also coins which are current in different parts of the world, in the said Museum, there are also lithographs showing the incident regarding war between Tipu Sutlan and the East India Company. The Museum contains swords belonging to Aurangzeb. Akbar, Yar Jung and Bahadur Zafar. In Armoury Section, there are rifles, arrows, bows, revolving rifles, lance cum-guns. duck shooting guns etc. In Musical Department there are different instruments which are Used in musical concerts, for example, Sitars. Veena Dilruba Sarangi, Tanpura, Mridangum, Pakhwaz and others. There are scenes depicting the Courts of Jehangir and Shahjahan, There are carpets from Persia and also furniture which is styled after Victoria and furniture of Sheritan period. As to carvings, there are pieces from Japan, China and other places The lithographs "how the war fought by Tipu Sultan at Shrirangapattanam, there is a picture showing the death of Tipu Sultan and also the identification held when it was doubtful as to whether the corpse was of Tipu Sultan or not. In one picture the then Viceroy is shown taking the two children of Tipu Sultan with him. Usually, in different museums all the things we have mentioned above, we fired in one form or the other. When the question of Armoury comes, in other museums, we see the different garments worn by soldiers at different times. So also, the medals of bravery given to different times. So also, the medals of bravery given to them. We also see the colours given to different batalions. We have mentioned these facts to consider whether a Museum is a place of entertainment or a place where knowledge is imparted or gained. In the petition, the petitioner further says that it is affiliated to the Museums Association of India. National Museum, New Delhi and are the Paying Member of that Association. The petition further lays that the Collector, Gwalior h