Section 13 in The Uttarakhand D.T.H. Broadcasting Service (Exhibition) Rules, 2009
13. Recovery of Balance Entertainment Tax.
- Under these rules, if any sum due on account of tax has not been paid by the DTH broadcasting service provider, who is liable to make the payment within the specified period, the Entertainment Tax Commissioner/District Magistrate shall, before issuing an order for recovery under Section 34 of the Act as arrear of land revenue, issue a Notification of demand calling upon such person to make the payment within the specified time.
