- (1.) We have heard Shri Subodh Kumar for the petitioner. Shri S.P. Kesarwani appears for the respondents.
(2.) By this writ petition the General Manager, Bharat Sanchar Nigam Limited, Telephone Exchange Building, Sector-19, Noida, has prayed for quashing the order dated 16/18.7.2009 passed by the District Magistrate, Gautam Budh Nagar to deposit the entertainment tax for the period from January 2009 to May, 2009 on I.P.T.V. entertainment services and to apply for permission to operate the ITPV services. The petitioner has also been asked to provide the number of connections with names and addresses to deposit entertainment tax by 7th of every month under the U.P. Entertainment and Betting Tax Act, 1979.
(3.) The District Magistrate had earlier issued a notice on 17.6.2009 to the petitioner to show-cause as to why the amount of entertainment tax on Rs. 280/- per month collected from 77 subscribers as well as the rent for equipment at Rs. 50/-per month be deposited by BSNL. The petitioner's reply dated 6.7.2009 was considered, on which the District Magistrate came to a conclusion that the petitioner falls within the definition of Multi System Operator' under Section 2 (k-1) of the U.P. Entertainments and Betting Tax (Amendment) Ordinance, 2009 after which the liability to deposit the entertainment tax is on BSNL, whether the BSNL is collecting the amount by itself or through any other agency.;