Indusind Media & Commun. Ltd. & Anr vs Mamlatdar & Ors

The Supreme Court upheld the High Court's decision confirming the Mamlatdar's order imposing Entertainment Tax under the Gujarat Entertainment Tax Act, 1977. The Court found that the appellants, as Multi System Operators, qualify as 'Proprietors' under the Act and are thus liable for the tax. The Court also ruled that the imposition of penalty and interest on late payment was justified, as the appellants failed to register under the Act despite providing entertainment services indirectly.