K THAYAPPAN Vs. BLOCK DEVELOPMENT OFFICER

JUDGEMENT

(1.) Heard the learned counsel appearing for the parties.

(2.) The petitioners (eight Cable Operators) have challenged the notice dated 12.12.2001. such notice appears to be a communication of the Block Development Officer addressed to the President of the Panchayat Board, the second respondent herein. A copy of such letter has been endorsed to the Cable T.V. Operaters. In the said letter, direction was issued to second respondent to collect the arrears of Cable T.V. Fees amounting to Rs.4,14,800/-.

(3.) It is the contention of the petitioners that the liability of the petitioners have been determined without following the procedure contemplated under Tamilnadu Entertainment Tax (Levy and Collection of Tax for Connection of Television Exhibition) Rules 2000 (hereinafter called "Rules"). Rule 6 of the aforesaid Rules is as follows: "Filing of Returns by the Proprietors-