2016 (12) TMI 1304

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....d to as 'the Act'), the appellate order dated 24.10.2016 passed by the Commissioner, Meerut Division, Meerut in Appeal No.1 of 2015-16 and the consequential order of recovery dated 25.11.2016 passed by the Assistant Entertainment Commissioner, Meerut. Petitioners are engaged in the business of cable T.V. network under the name and style of M/s Akshay Cable Network Punjabipura, Meerut. A door-to-door survey was conducted by the Entertainment Tax Department in the month of June, 2007. According to the department, 552 cable connections were found in the survey relating to the petitioners and they were found realising Rs. 200/- per cable connection. A notice No.1062, dated 20.02.2008 was issued to them. The petitioners submitted an o....

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....fructuous by order dated 03.12.2014 in view of the decision in Writ Tax No.624 of 2013 and the order of the Divisional Commissioner, Meerut Division, Meerut dated 25.04.2013 passed in the appeal. It appears that thereafter a survey was conducted under the supervision of the Additional District Magistrate, Meerut by a team of officers namely Assistant Entertainment Tax Commissioner, Meerut, Entertainment Officer, Meerut, Naib Tehsildar, Meerut and employees of the petitioners. Undisputedly, this survey was conducted in the presence of the petitioners and/ or their employees. In the survey, as insisted by the petitioners, 302 disputed cable connections were checked and it was found that 233 consumers stated that they have installed D.T.H. ....

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....llate order passed by the Divisional Commissioner dated 24.10.2016 and recovery notice date 25.11.2016 issued by the Assistant Commissioner of Entertainment Tax Meerut, the petitioners have filed the present writ petition. Learned counsel for the petitioners submits that the petitioners have never admitted 400 cable connections or 457 cable connections. No survey was conducted and in fact merely a paper work has been done by the respondents to impose a huge liability under the impugned assessment order. He further submits that the findings recorded in the impugned orders are perverse. Learned standing counsel supports the impugned orders. I have carefully considered the submissions of the learned counsel for the parties. A concu....