Section 14(2) in The Collection of Entertainment Duty on Cable Television (including Entertainments Duty leviable or Direct-to-Home (DTH) Broadcasting Service) by Way of Public Auction Rules, 2003
(2)After assessing the cable operator, the Collector shall recover the amount of entertainment duty, evaded by the operator. Out of the evaded amount of the duty, the duty pertaining to the period prior to the execution of lease contract with the agent, shall be credited to the Government and the remaining amount of duty shall be adjusted against the amount payable by the agent.
