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Judgment
Heard learned senior counsel for the petitioner and learned cousnel Mr. Md. Shahrukh at length in respect of demand raised on the basis of audit
report in respect of respondent's system.
The petitioner's stand is that the audit report discloses the various channels of petitioner, comprising seven unreported DPO packages and also details
and numbers of subscribers which have not been supplied by the respondent in its subscriber reports. On that basis details of calculation in respect of
April 2020 have been shown from page 20 onwards as an inllustration to support the methodology and basis of calculation for arriving at overall
figures of demand.
Learned counsel for the respondent has inter-alia, taken a stand that atleast three channels were not being received by the respondent from Sony and
that the channels of Sony shown in the seven unreported DPO packages were obtained by the respondent for distribution from local channels
available to the respondent. This defence does not appear to have been taken in the reply or in the earlier communications. However, one final
opportunity is granted to the respondent to bring the relevant materials in support of this plea on record through an affidavit or an MA, supported by
affidavit. This should be done within 10 days failing which it will be presumed that the aforesaid plea is not supported by facts. If required, petitioner
may file a response / rejoinder to such additional affidavit or M.A. within three days thereafter.
Post the matter under the same head on 16.2.2022 for hearing the issue further.