JUDGMENT - S.A. BOBDE, J.:---This appeal is against the judgment and order dated 14th February, 2001 by which the learned Single Judge has held that illuminated neon signboard displayed by the respondent on her restaurant does not amount to an advertisement as contemplated under sections 328 and 328-A of the Mumbai Municipal Corporation Act, 1888.

2. The respondent runs a restaurant by the name "ASHOK RESTAURANT AND BEER BAR". Above the entrance of the restaurant is a neon sign board. This sign board is approximately 3 x 4 and is wider than the entrance. The sign board bears the word "ASHOK" in the centre: a little below, on left side is the word "RESTAURANT" and to the right words "BEER BAR". Between these two is an artistic sign depicting two hands joined in the traditional "Namaste". The whole thing is an illuminated neon sign board.

3. The only question before us is whether the appellant Municipal Corporation for Greater Mumbai was right in treating the said illuminated neon signboard as an advertisement within the meaning of section 328-A of the Act and therefore entitled to initiate action against the respondent for displaying such a sign board without its permission. The rel

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