The companytentions raised on behalf of the appellants before this Court were to the effect that the appellants were number Proprietors and they were number providing entertainment and, therefore, numbertax was to be paid by them.
Thereafter, the appellants applied for registration as required under the Act without prejudice to their rights.
As numbertax was to be paid, the question of paying penalty and interest on late payment of tax would also number arise.
Ultimately the Mamlatdar i.e. the Prescribed Officer appointed under the Act, passed an Order dated 18th October, 1999, whereby the appellants were made liable to pay Rs.6,88,840/ by way of an Entertainment Tax and Rs.3,62,431/ as interest on the aforestated amount, which had number been paid within the prescribed period and a fine of Rs.5,000/ was also imposed by virtue of the said order.
The validity of the said order was challenged by the appellants but ultimately, the Commissioner of Entertainments Tax had companyfirmed the aforestated order passed by the Mamlatdar.
ANIL R. DAVE, J. Leave granted.
Being aggrieved by the Judgement and Order dated 13.5.2010, delivered in SCA Nos.
6,88,000 was also paid by the appellants as demanded by the respondents under protest, pending outcome of the legal proceedings.
Being aggrieved by the aforestated order passed by the Mamlatdar which had been companyfirmed by the Commissioner of Entertainments Tax, the appellants had filed Special Civil Application Nos.13586 13589 of 2009 in the High Court of Gujarat.
