K. Vinod Chandran, CJ.—The petitioner is a Multi System Operator (“MSO” for brevity) who is mulcted with the liability to pay Entertainment Tax under the Bihar Entertainment Tax Act, 1948 (for brevity “Act of 1948”), as the proprietor who has the ultimate control in the transmission of programs; which he receives from a satellite and through the Local Cable Operators (“LCO” for brevity), broadcasts to the subscribers. Earlier the petitioner was before this Court when an assessment order was passed, based on the number of set-top boxes recorded in the register of the petitioner. This Court by Annexure P-5 judgment in CWJC No. 6413 of 2018 dated 17.04.2019 found that the Assessing Officer has resorted to a short cut method to extract money from the petitioner by resorting to a special mode of recovery without even identifying the subscribers for the purpose of such levy. The assessment orders were quashed and the Assistant Commissioner, Commercial Taxes, Patna North Circle, Patna was directed to redo the assessment for the 4th quarter of the Assessment Year 2015-16 (01.01.2016 to 31.03.2016), the full Assessment Year of 2016-2017 and the 1st quarter of the Assessment Year 2017-18 (01