“For the reasons stated in the accompanying affidavit, it is prayed that this Hon’ble Court may be pleased to issue Writ of Mandamus or any other writ, order or direction, declaring that the petitioner is not liable to pay the entertainment tax on cable service provided by it to the cable operators in the absence of any prescription of the rules regarding the manner of levy, collection of tax, submission of returns by the petitioner, as Master Cable Operator as mentioned in Section 15A(3) of the Andhra Pradesh Entertainment Tax Act 1939 and consequently set aside the impugned notice of assessment and demand of the respondent dated 14-08-2006 for the period from 01.01.2003 to 30.06.2006 vide office proceedings in Lr.No.G/721/2001, seeking payment of entertainment tax of Rs.46,31,760/(Rupees Forty six lakhs thirty one thousand seven hundred and sixty only) altogether in respect of which period entertainment tax has been collected by the respondent from the franchisee cable operators of the petitioner, as arbitrary, illegal, unjust and without authority of law and pass such other order or orders as the Hon’ble Court may deem fit and proper in the circumstances of the case.”
