M/S Den Networks Limited vs The State Of Bihar on 18 May, 2023
28. In fact, a similar provision defining Proprietor was
available in the Delhi enactment. The Division Bench which
considered the matter in Siti Cable Networks Limited (supra)
also proceeded on the basis that the definition of the word
"Proprietor" covers both the MSO and the LCO. It was held that
the expression 'in the manner prescribed' in Section 7, the
charging section, which requires the tax 'to be collected by the
proprietor and paid to the Government in the manner
prescribed', and the definition of the word 'prescribed' in
Section 2(n); makes inevitable a reference to Rule 26, which
also refers to the proprietor of a cable television network. It was
thus held that where an MSO provides cable service directly to
the subscribers, it would fall under the definition of the
proprietor and if it is given through an LCO; then LCO would
Patna High Court CWJC No.24647 of 2019 dt.18-05-2023
30/43
fall under such definition.