Section 12(4) in The Uttarakhand D.T.H. Broadcasting Service (Exhibition) Rules, 2009
(4)Under the Act or these rules, where the owner of DTH broadcasting service no longer remains owner of the DTH broadcasting service, the Entertainment Tax Commissioner/District Magistrate, on application and satisfying himself that no tax is outstanding and that no case is pending for decision against the said owner under the Act or these rules, may order to release the security and to refund the balance amount of security deposit to the owner.
