Bombay High Court
Den Manaoranjan Satellite Pvt. Ltd And ... vs State Of Maharashtra Thr. Ministry Of ... on 8 June, 2022
Bench: S.V. Gangapurwala, Madhav J. Jamdar
57.WPNo.34722022.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 3472 OF 2022
Den Manaoranjan Satellite
Pvt. Ltd. & Anr. ... Petitioner
Versus
The State of Maharashtra & Ors. ... Respondents
Mr. Rajmani Varma, Counsel i/b. Navdeep Vora &
Assocaites, Advocate for the Petitioners.
Smt. M. P. Thakur, AGP for the Respondents/State.
CORAM: S.V. GANGAPURWALA &
MADHAV J. JAMDAR,JJ.
DATED : JUNE 8, 2022
P.C.
1. The petitioners are assailing the communication
directing the petitioners to deposit the amount towards
entertainment duty. According to the learned Counsel for
the petitioners, no communication was received by the
petitioner prior to the impugned demand. The petitioners
were also not served with the communication dated 15 th
March 2019 referred to into the demand notice. According
to the learned Counsel, the petitioners being a Multi-System
Operator are not liable to pay any amount as claimed by the
respondents.
2. The learned AGP submits that the petitioners are
liable to pay the amount if the Cable Operators do not pay
the amount, it is the liability of the petitioner. The learned
AGP relied upon the affdavit fled.
Gaikwad RD 1/2
57.WPNo.34722022.doc
3. It appears that the impugned communication is frst
communication received by the petitioners. The element of
principle of natural justice i.e. an opportunity to be given to
the petitioner before adjudicating the liability of the
petitioners is not adhered to. In the light of the above, we
pass the following order :
ORDER
(i) The impugned demand notice shall be considered as show cause notice to the petitioners.
(ii) The petitioners may fle detail reply to the same preferably within three weeks from today.
(iii) Upon receipt of the reply, the respondent/ Authority shall decide about the liability of the petitioners to pay the amount, if any, on its own merits in accordance with law.
(iv) The parties may take further steps pursuant to the decision that may be undertaken.
(v) The writ petition is accordingly disposed of. No costs.
(MADHAV J. JAMDAR, J.) (S.V. GANGAPURWALA, J.)
Digitally signed
by RAJU
RAJU DATTATRAYA
DATTATRAYA GAIKWAD
GAIKWAD Date:
2022.06.13
18:43:49 +0530
Gaikwad RD 2/2