Section 12 in The Uttarakhand D.T.H. Broadcasting Service (Exhibition) Rules, 2009
12. Security.
(1)The Entertainment Tax Commissioner /District Magistrate, at his discretion, shall determine the amount of security to be deposited by the DTH broadcasting service provider, which shall not be less than Rupees Ten Thousand or three months average tax whichever is higher.(2)The DTH broadcasting service provider required to deposit the security under sub-section (1) of Section 10 of the Act, shall deposit it to the satisfaction of tire Entertainment Tax Commissioner/District Magistrate, in any Nationalized Bank in the manner as specified by the Entertainment Tax Commissioner/ District Magistrate and shall mortgage the pass book of deposited amount and the receipt of fixed deposit with Entertainment Tax Commissioner/District Magistrate. He will also execute a bond in Form 6. The Entertainment Tax Commissioner/District Magistrate will retain the said pass book and the receipt of fixed deposit under his safe custody till the security is released.(3)The Entertainment Tax Commissioner/District Magistrate may pass order for deduction of any arrears of tax from the security and a copy of such order shall be furnished to the owner. On receiving such order, he shall make good the amount of security before the tax for the next month falls due and if he fails to do so, the Entertainment Tax Commissioner/District Magistrate shall have the power to suspend the permission of DTH service.(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.
