what is the best 7.1 surround system over a budget of 10,000$ ?

$10,000 US dollars?(or 10,000 rupees) For some of the best sounding speakers I ever heard; http://www.legacyaudio.com/products/

It also depends on what you need them for, gaming, music and movies? Most sources are just 5.1 (that has been changing lately) so you may want to consider 5.1 to start with.

Happy surround, the Prisoner...