https://www.taxtmi.com/caselaws?id=221343 Multi-System Operators transmitting entertainment signals to cable operators and subscribers were held covered by the Gujarat Entertainment Tax Act, 1977, following binding authority treating them as persons connected with the organisation of entertainment. The Court also upheld the penalty because the authorities found incorrect disclosure of connections and failure to furnish required information despite notices and opportunities, amounting to wilful misstatement and suppression of facts. The plea of breach of natural justice failed because notice and opportunity had been given before penalty was imposed. The liability to entertainment tax and the consequential penalty were therefore sustained. en-us Wed, 17 Aug 2011 00:00:00 +0530 Thu, 16 Mar 2017 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221343 Multi-System Operators transmitting entertainment signals to cable operators and subscribers were held covered by the Gujarat Entertainment Tax Act, 1977, following binding authority treating them as persons connected with the organisation of entertainment. The Court also upheld the penalty because the authorities found incorrect disclosure of connections and failure to furnish required information despite notices and opportunities, amounting to wilful misstatement and suppression of facts. The plea of breach of natural justice failed because notice and opportunity had been given before penalty was imposed. The liability to entertainment tax and the consequential penalty were therefore sustained. Case-Laws Indian Laws Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221343