Section 19(2) 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
(2)The Award of the Arbitrator shall be final and binding on both the parties. Where such Arbitrator, to whom the matter is originally referred is unable to act for any reason, the Principal Secretary (Revenue) of Revenue and Forests Department, shall appoint another person to act as Arbitrator.
