Section 3(4) in The Uttarakhand D.T.H. Broadcasting Service (Exhibition) Rules, 2009
(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.
