Section 14 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
14. [ Assessment, Recovery and Prosecution. [Substituted by the Collection of Entertainments Duty on Cable Television (including Entertainments Duty Leviable on Direct-to-Home (DTH) Broadcasting Service) by way of Public Auction (Amendment) Rules, 2004, dated 9th January, 2004.]
(1)The Collector, on the basis of the report made by the agent, shall assess the cable operator under section 4B of the Act.(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.(3)The Collector shall concurrently file prosecution against the errant cable operator assessed under sub-rule (1) (of this rule), under section 5 of the Act.]
