From the statement of account filed by the respondent, it would appear no dispute has been raised prior to 1.1.08. For the months of December, 2007 as also November, 2007, a sum of Rs.3,47,112/- was payable towards monthly subscription fee. It is also not in controversy that whereas the amount of subscription fee payable was Rs.3 lacs per month, a sum of Rs.47,112/- was payable towards Entertainment and Service Tax. The respondent had made payment of the aforementioned amount at the aforementioned rate in the months of November, 2007 and December, 2007. It, however, appears that in January, 2008, a sum of Rs. 1,50,001/- which allegedly was agreed upon by the parties hereto towards the subscription fee for the month of January, 2008 became payable. According to the respondent itself, it paid a sum of Rs. 1 lac on or about 28.1.08. Another sum of Rs.1 lac was paid on 12.2.08 and another sum of Rs. 1,47,112/- in February, 2008. Thus, for the month of January, 2008, a total sum of Rs.3,47,112/- had been paid. So far as the subscription fee for the month of February, 2008 is concerned, it is evident that the respondent has paid a sum of Rs. 1 lac on 5.3.08, a sum of Rs.1 lac on 27.3.08 and a sum of Rs.2,47,112/- on 31.3.08. Thus, even for the month of February, 2008, a sum of Rs.4,47,112/- was paid which is Rs. 1 lac over and above the subscription fee payable for the year 2007-08. It is difficult to conceive as to why the respondent had for the months of January and February, 2008 paid a subscription fee which more or less tallies with the demand made by the petitioner.
