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well hello and welcome to New Center I am ashmit Kumar a law passed by the karnaataka government has sparked fears of double taxation while raising questions on the practicality of the move the Karnataka assembly has given a notd to a bill that proposes to impose a Cess of up to 2% on movie tickets and revenue of TV channels and OT subscriptions now the companies will have to pay the assess by the 9th of every month the proceeds are intended to be used for the welfare of c and cultural activists in the state now while levying the cess on cinema halls is a prerogative of the state it remains unclear how the state will go about cess collection from OT platforms as well as TV channels whose docHub is not restricted to a particular State now this raises multiple questions number one uh is this a case of territorial uh overdocHub in terms of jurisdiction and also broadcasting uh is is that a union subject does it fall within the domain of the state how do we look at this exercise in terms of