Section 16(5) 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
(5)The Agent shall keep monthly accounts of the number of cable connections and the entertainment duty collected and names of the cable operators and submit a copy thereof alongwith the instalment in the next month to the Collector or any officer appointed on his behalf.
