JUDGMENT AND ORDER :

1. In all these appeals common questions of law and facts are involved, hence, they are decided by this common judgment.

2. By way of these appeals, the appellants-State Government has challenged the judgment and order of the learned Single Judge whereby the learned Single Judge has quashed the notices issued by the respondent-appellant no. 1 herein.

3. Counsel for the appellants Mr. N.M. Lodha Advocate General has taken us to order of learned Single Judge wherein it has been observed as under:-

"8. After having considered the submissions made by the learned counsels for the parties, in the light of the provisions of the said Act, the court is of the opinion that the main question which is required to be considered is, whether the Municipal Corporation could have framed the bye-laws 2012, exercising the powers under Section 339(b) read with Section 105 of the said Act, for charging the penalties for regulating the marriage garden?

9. In order to appreciate the rival submissions made by the learned counsels for the parties, it would be relevant to deal with certain provisions of the said Act. As per the definition of "tax" contained in Section 2(lxiv) of the said Act

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