Section 3 in The Uttarakhand D.T.H. Broadcasting Service (Exhibition) Rules, 2009
3. Permission for DTH Broadcasting Service.
(1)No person shall provide DTH Broadcasting Service without prior permission of the Entertainment Tax Commissioner/District Magistrate.(2)Where in the State a DTH Service provider proposes to provide DTH broadcasting services at more than one district and desires to deposit the entertainment tax of all districts at one place of business, in such case the DTH broadcasting service provided by declaring one of the districts as principal place of business in which he desires to deposit the entertainment tax, will submit an application in Form I to the District Magistrate of the principal place of business for obtaining permission of DTH broadcasting service. Thus the DTH broadcasting service provider will be responsible to deposit the entertainment tax of all districts to the office of District Magistrate of principal place of business.(3)In case the main office of the DTH broadcasting service provider Ls situated out of the Uttarakhand State and he desires to provide DTH broadcasting service in more than one district in Uttarakhand State, he shall have to declare one of the districts as principal district of his business and will deposit the entertainment tax in accordance with sub-rule (2).(4)If a DTH broadcasting service provider fails to submit application in terms of Rules 3(2) and 3(3), the permission of DTH broadcasting service will not be issued by the Entertainment Tax Commissioner or the District Magistrate authorized by him in this behalf and the Entertainment Tax Commissioner or the District Magistrate so authorized shall be the tax assessing authority in respect of such DTH broadcasting service provider and his decision shall be final.(5)If the DTH broadcasting service provider by any reason, desires to change the principal District of business, he shall submit an application to this effect to the Entertainment Tax Commissioner. After taking all aspects into consideration, the Entertainment Tax Commissioner at the end of financial year shall grant permission to change the Principal District of business for next financial year.(6)The DTH service provider shall furnish to the District Magistrate of the principal District as also to the District Magistrate of other districts, the details of the amount of fee being collected each month and entertainment tax due on DTH broadcasting service connections provided in other districts in addition to the declared Principal District declared for business. The District Magistrates of the said other districts or departmental officers shall also furnish the information to the District Magistrate of the principal District after verifying the connection provided in their districts by the said service provider each month and fee being collected and entertainment tax due.(7)Any person wiling to provide DTH broadcasting service under this Act/Rules of DTH broadcasting service, may apply to the Entertainment Tax Commissioner/District Magistrate.(8)Application under sub-rule (7) shall be given in Form 1.(9)On receipt of the application, the Entertainment Tax Commissioner/ District Magistrate shall satisfy himself that the applicant has furnished all the requisite information and on being so satisfied, grant to the applicant such permission in Form 2 for a period of three financial years at a time; but the Entertainment Tax Commissioner/District Magistrate may refuse to give permission for reasons to be recorded in writing and shall inform the applicant about the refusal of permission.(10)The Entertainment Tax Commissioner/District Magistrate shall, as far as possible, pass an order under sub-rule (9) within sixty days from the date of receipt of the application.
