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2014 (3) TMI 779

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..... puted 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. - Writ Tax No. -390 of 2010 - - - Dated:- 9-7-2013 - Hon'ble Arun Tandon, JJ. For the Petitioner : M. N. Singh,Amol Ranjan For the Respondent : C. S. C. ORDER Petitioner before this Court is a T.V. Cable Operator in the name and style of M/s. Sun Satellite Cable T.V. Network, Aligarh. The disputed period in the present writ petition is between 2003 to 2009. For the purposes of deciding the present wri .....

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..... ided to the petitioner inasmuch as he has not furnished the correct number of subscribers attached to his cable network. Not being satisfied with the order so passed, the petitioner filed an appeal before the State Government. The appeal was allowed vide order dated 18.09.2008 and two directions were issued. (i) The District Magistrate may pass a fresh order in light of the decision of the State Government and (ii) he may also consider his application under the Samadhan Yojna. The District Magistrate vide his order dated 29.01.2009 has reconsidered the matter in light of the records which were available after due opportunity of hearing to the petitioner and after calling for his explanation. The District Magistrate has recorded that the .....

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..... appreciation of material evidence on record and the survey reports. The petitioner for the reasons best known to him had absented himself at the time of hearing before the State Government and, therefore, the State Government had no option but to dismiss the appeal. Counsel for the petitioner made an attempt to challenge the order passed on appeal before the State Government on the plea that there has been non compliance of the order of the State Government dated 18.09.2008 insofar as it required the District Magistrate to pass a fresh order in respect of the first period in light of the government order dated 26.03.2004 as well as for consideration of his application under the Samadhan Yojna. The State Government under the order impugn .....

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