Section 10(1) in The Collection of Entertainment Duty on Cable Television (including Entertainments Duty leviable or Direct-to-Home (DTH) Broadcasting Service) by Way of Public Auction Rules, 2003
(1)The agent may himself or through any other person authorised by the concerned Collector collect the entertainment duty on Cable Television in the territorial unit at the rates specified in sub-section (4) of section (3) of the Act and as the case may be entertainment duty on Direct to Home (DTH) Broadcasting Service at the rates specified in sub-section (15) of section 3 of the Act [from the Cable Operators only] [Substituted by the Collection of Entertainments Duty on Cable Television (including Entertainments Duty Leviable on Direct-to-Home (DTH) Broadcasting Service) by way of Public Auction (Amendment) Rules, 2004, dated 9th January, 2004.].
