ORAL JUDGMENT :- All these revisions can be disposed of by a common judgment, since they involve same question of law and facts.

2. The lower Court by its common judgment set aside the order of assessment passed by the Additional Deputy Municipal Commissioner, whereby he modified the previous assessment. The Municipal Corporation has, therefore, filed these revisions.

3. The respondents own and run Mangal Karyalaya i.e. marriage halls.

These marriage halls are made available to public for the purpose of marriages and other functions on payment of certain charges. All these halls were assessed to payment of property tax, leviable under section 115-A of the City of Nagpur Corporation Act, 1948 (hereinafter referred to as 'Act'). A notice dated 19-61998 was issued to the owners of the marriage halls, informing them about the fresh assessment and the tax proposed to be imposed w .e. f. 1-10-1997. All respondents raised an objection under section 128 of the Act. The objections were overruled and the tax proposed was levied. Being aggrieved by that order, appeals under section 130 of the Act were preferred before the District Court, Nagpur. The learned judge of the lower Court, relying u

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