9911796707
TMI Blog2010 (5) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ted all the remedies, the present application may not be entertained and the petition deserves to be rejected. She further submitted that opportunity has been given by the court to deposit some amount without prejudice, that is, the principal amount, for which time was granted and ultimately the petitioners have failed to deposit and therefore the petition deserves to be rejected. In rejoinder, learned advocate Mr. Sanjanwala submitted that the petitioners have already paid an amount of Rs. 30,00,000 as per the direction given by this court and the amount of penalty is imposed erroneously, and in any case, since the orders have been passed by the authority in violation of the principles of natural justice, they may be quashed and set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, Ellisbridge, Ahmedabad. Similarly, they have disputed with regard to the number of connections through Maninagar premises. It is an admitted fact that they are MSO receiving signal and passing on to LCO through franchise agreement. The franchise agreement is an agreement between such MSO and LCO with regard to their own share in the business or business arrangement as to how they would function. Therefore, this franchise agreement or interse arrangement cannot have any bearing on the liability for the tax. It was again contended that by way of such franchise agreement, they are not liable even though the law enjoins the liability on such MSO. The first submission made with regard to the fact that there is no privity of contract with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entertainment, includes the owner thereof, and any person- (ii) connected in whatsoever manner with the organisation of the entertainment for any duration." The Gujarat Entertainments Tax (Exhibition by means of Cable Television and Antenna) Rules, 1993 have been framed and Chapter II, rule 3, providing for application for certificate of registration reads as under: "(1) A proprietor providing an entertainment with the aid of any type of antenna or cable television shall apply for the certificate of registration under section 6C in form I in triplicate along with the following documents, namely:- (a) a copy of the treasury receipt for having paid the fee as specified in rule 7; (b) documents showing the ownership or tenancy of the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are not the "proprietor" within the meaning of section 6B cannot be accepted as there is nothing to suggest that it is only the LCO who would be "proprietor". In fact, section 6B which refers to the definition of "proprietor" is wide enough to include such MSO also and the Legislature in its wisdom, therefore, instead of confining the definition to only cable operator, has specifically provided in a language using the words "connected in whatsoever manner with the organisation of the entertainment for any duration". Again, the petitioners have obtained the registration certificate. They have also stated that they are transmitting to LCO and the law and particularly the Rules and the circulars issued clearly provide that the details of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax. Thereafter, again, when an opportunity is granted, details are not submitted and after the registration is applied for assessment has been made specifically referring to the number of subscribers for the purpose of assessment qua the petitioners, an issue has been joined. This aspect has been discussed in the reply affidavit as well as in the impugned order passed by the Commissioner, Entertainment Tax. It is required to be mentioned that an earlier application for review or revision under section 13 of the Act has been made, which was allowed, and it was directed that after giving an opportunity of being heard, it may be decided. It is pursuant to such direction, again, the notice dated March 11, 1999 at annexure T has been issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
