SC upholds tax and penalty on Multi System Operators

Indus-ind Media & Communication Ltd. & ANR. Vs. Mamlatdar & Ors. (Supreme Court of India)- Honourable SC held that “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 the appellants in spite of issuance of notices and requests made to the appellants.

In fact, notice had been issued before imposition of penalty to the appellants as it can be seen from the orders passed by the authorities but in spite of grant of sufficient opportunities, the appellants did not give correct information and made an effort to evade payment of Entertainment Tax by making wilful mis-statements and suppression of facts. In the circumstances, it cannot be said that the imposition of penalty is in violation of the principles of natural justice.”

Supreme Court  of India

Indusind Media & Communication Ltd. & ANR. Vs. Mamlatdar & Ors.

 CIVIL APPEAL NOS.  7026- 7029 of 2011

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