TaxTMI 
TaxTMI 
2013 (3) TMI 110
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.... in turn receive the same and transmit by way of cables to their subscribers. According to the appellants, they are not liable to pay Entertainment Tax under the provisions of the Gujarat Entertainment Tax Act, 1977 (hereinafter referred to as `the Act'). According to the appellants, they are transmitting signals to cable operators and the cable operators thereafter transmit signals to actual subscribers who are entertained. In the circumstances, according to the appellants, they are neither `Proprietors' nor providing any entertainment to anyone and, therefore, they are not liable to pay any tax under the Act. 4. On the other hand, the case of the respondent authorities is that the appellants did not get themselves registered unde....
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....missioner of Entertainments Tax, the appellants had filed Special Civil Application Nos.13586-13589 of 2009 in the High Court of Gujarat. The said applications have been rejected and, therefore, the appellants have approached this Court for challenging the validity of the same. 7. The contentions raised on behalf of the appellants before this Court were to the effect that the appellants were not `Proprietors' and they were not providing entertainment and, therefore, no tax was to be paid by them. As no tax was to be paid, the question of paying penalty and interest on late payment of tax would also not arise. The same submission was made before the High Court, which had not been accepted. 8. The leaned counsel for the respondent autho....
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....uld not fall under the definition of `Proprietor' under the Act and hence, imposition of penalty is unfair. It was further argued on behalf of the appellants that the impugned order imposing the penalty is violative of the principles of natural justice as no notice was issued under Section 9 of the Act and also no opportunity of being heard was afforded to the appellants. 11. We do not find any substance in the submission made on behalf of the appellants that imposition of penalty is in violation of the principles of natural justice. We find from the orders passed by the authorities that the appellants had given incorrect information with regard to total number of connections given by them. The requisite information was not provided by....