TMI Blog2013 (3) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... be liable to pay Entertainment Tax. It is not in dispute that the appellants are Multi-System Operators, who transmit the signals to the cable operators and in turn, the cable operators transmit signals to the subscribers. In such a way, as the appellants are connected to an organisation of the entertainment, they would be `Proprietors' as per the provisions of the Act. - Decided against the assessee. - Civil Appeal Nos. 7026-7029 of 2011 - - - Dated:- 17-8-2011 - Mukundakam Sharma And Anil R. Dave,JJ. JUDGMENT 1. Leave granted. 2. Being aggrieved by the Judgement and Order dated 13.5.2010, delivered in SCA Nos. 13586-13589/2009 by the High Court of Gujarat at Ahmedabad, these appeals have been filed by the appellants-assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Rs. 6,88,000 was also paid by the appellants as demanded by the respondents under protest, pending outcome of the legal proceedings. Thereafter, the appellants applied for registration as required under the Act without prejudice to their rights. 6. Ultimately the Mamlatdar i.e. the Prescribed Officer appointed under the Act, passed an Order dated 18th October, 1999, whereby the appellants were made liable to pay Rs.6,88,840/- by way of an Entertainment Tax and Rs.3,62,431/- as interest on the aforestated amount, which had not been paid within the prescribed period and a fine of Rs.5,000/- was also imposed by virtue of the said order. The validity of the said order was challenged by the appellants but ultimately, the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalty on the appellants. The first issue is no longer res integra as this Court, in the case of STATE OF WEST BENGAL v. PURVI COMMUNICATIONS (P) LTD., 2005 (3) SCC 711 has held that even Multi-System Operators (MSO) would be liable to pay Entertainment Tax. It is not in dispute that the appellants are Multi-System Operators, who transmit the signals to the cable operators and in turn, the cable operators transmit signals to the subscribers. In such a way, as the appellants are connected to an organisation of the entertainment, they would be `Proprietors' as per the provisions of the Act. Hence, this issue does not need any further consideration. With regard to the second issue, it was contended by the appellants that penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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