INDUSIND MEDIA & COMMUN. LTD. vs MAMLATDAR .

The Supreme Court upheld the High Court's decision confirming the Mamlatdar's order imposing Entertainment Tax on the appellants 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 tax, interest, and penalties. The Court rejected the appellants' argument that they do not provide entertainment and therefore should not be taxed, affirming the lower court's ruling.