Section 11 in The Uttarakhand D.T.H. Broadcasting Service (Exhibition) Rules, 2009
11. Payment of Entertainment Tax.
(1)The DTH broadcasting service provider shall deposit the amount of entertainment tax duly filled in Form 7, treasury format No. 43-A(1) into the Government Account in the State Bank of India running the Government business or other Nationalized Banks authorized for this purpose, or in the Treasury, as the case may be, within a week from the last day of every month, failing which simple interest at the rate of 2% per month shall become due and payable on the unpaid amount with effect from the date immediately following the last date prescribed till the date of payment of such amount:Provided that if, the payment is made through cheque, which shall always be drawn on a local Nationalized Bank or a scheduled Bank, the same shall be furnished to the Bank or Government Treasury within two days of the expiry of the period to which the payment is related.(2)DTH broadcasting service provider shall, immediately after the tax has been paid, intimate the Treasury Challan number and the date of deposit to the Assistant Entertainment Tax Commissioner/District Entertainment Tax Officer/In-charge District Entertainment Tax Inspector, as the case may be, and shall also keep the depositor's copy of the Treasury Challan in a file in chronological order and the same will be produced, on demand, before an inspecting officer.
