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Issues: Whether a Multi System Operator transmitting television signals to cable operators falls within the definition of "Proprietor" and is liable to entertainment tax under the charging provision of the Rajasthan Entertainments & Advertisements Tax Act, 1957.
Analysis: The amended statutory scheme defined "entertainment" to include cable service and direct to home broadcasting service, defined "proprietor" broadly to include a person connected with the organization of entertainment and also a service provider of cable television signals, and defined "subscriber" to cover receipt of signals at the relevant stage of transmission. On a harmonious reading of these provisions, an MSO transmitting satellite or electronic signals to cable operators forms an integral part of the chain of entertainment and is not excluded merely because it is not the final provider to the end viewer. The prior Supreme Court authorities on similar cable signal arrangements were applied, and the absence of a separate specific definition of MSO did not create any legal gap defeating tax liability.
Conclusion: The assessee, being a Multi System Operator, falls within the scope of "Proprietor" and is liable to entertainment tax under Section 4AA of the Rajasthan Entertainments & Advertisements Tax Act, 1957. The revision petitions were dismissed.
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