Culver Max, Tata Play agree on auditor; TDSAT orders data safeguards

The matter has now been adjourned to 17 December

by e4m Staff
Published: Sep 17, 2025 7:10 PM | 2 min read

Culver Max Entertainment (formerly Sony Pictures Networks India) and Tata Play have signed non-disclosure agreements (NDAs) and agreed to proceed with an audit after a dispute arose when Culver Max expressed dissatisfaction with an earlier audit conducted by Tata Play.

Culver Max had first appointed KPMG Assurance and Consulting Services LLP to carry out the audit under Regulation 15(2) of the Telecommunication (Broadcasting and Cable) Services Interconnection (Addressable Systems) Regulations, 2017, but Tata Play objected. Following this, both sides agreed to M/s. MGB & Co. LLP as the auditor.

The Telecom Disputes Settlement and Appellate Tribunal (TDSAT), on Wednesday, laid down safeguards for data handling as the audit moves forward.

The Tribunal ordered, “The Auditor shall file an undertaking that he shall not disclose the material or data gathered by him from the Subscriber Management System (SMS), Conditional Access System (CAS) and other related systems of the Respondent. A copy of the data which will be gathered by the Auditor which is necessary for audit under Regulation 15(2), shall be collected, the same shall be returned to the Respondent.”

It further said, “It is also directed that the Respondent shall retain the said data till this matter is finally heard by this Tribunal. No data shall be destroyed neither by the auditor M/s. MGB & Co. LLP, nor by Culver Max, nor by Tata Play within a period of seven days of completion of audit or till the Auditor prepares finally the report under Regulation 15(2), whichever is later. Thus, the data shall be preserved till seven days of completion of audit or till the report is being prepared.”

The Tribunal also recorded Tata Play’s submission on the next steps: “Senior Counsel appearing for the respondent, upon instructions from their client, submits that within a period of 10 days, the exact date and time of the audit shall be intimated by the Respondent to Culver Max through e-mail.”

The matter has now been adjourned to 17 December.