**_Circle A', Jodhpur_** . The Assessing Authority in the present cases for the assessment period September 2006 passed an impugned assessment order dated 25/6/2009 imposing the entertainment tax of Rs. 7,49,900/- @ Rs.20/- per subscriber for 37495 subscribers and interest on such entertainment tax for the delay in payment of the same at Rs.4,86,187/- totalling to Rs.12,36,087/-. The assessing authority held that in view of the amended definitions and charging provisions contained in Section 4AA of the Act of 1957, the proprietor of the Cable TV Network providing cable service shall also be liable to pay the entertainment tax at the rate not exceeding Rs.600/- per subscriber every year and at such rates the State Government may notify from time to time in the official Gazette and since according to the Assessing Authority in view of the latest Supreme Court decision available at that time in the case of State of **_State of West Bengal vs. M/s Purvi Communication & Ors. - (2005) 3 SCC 711_** , the assessee M/s Sky Media Pvt. Ltd., a Multi System Operator (MSO) fell within the said definition of Proprietor' providing the satellite signals to the cable operators, who in turn transmit such signals to the ultimate viewers/consumers through their set top boxes, therefore, the assessee company was liable to pay the entertainment tax under the amended provisions of the law and in view of the aforesaid Supreme Court decision and hence the said assessment order was framed.
