Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 779 - HC - VAT and Sales TaxEvasion of tax liability – Entertainment tax by T.V. Cable Operator - determination of number of subscribers - Requirement of further notice after publication in the newspaper and T.V. Channel - Opportunity of being heard – Held that:- There is no requirement of any further notice being issued to individual subscriber - Once the list of subscribers attached to the petitioner cable network had been furnished to him after fresh survey, he had ample opportunity to dispute the same - But instead of taking recourse to the said procedure the petitioner has only been harping on the ground that the survey had not been done in his presence - He has not disputed the list of subscribers attached to his cable network as per the order of the District Magistrate and that of the State Government - The findings recorded in the orders impugned are based on true and correct appreciation of evidence - No interference is warranted against the impugned order – Decided against Assessee.
|