Section 65 in The U.P. Entertainments and Betting Tax Rules, 1981
65. Appeals.
(1)An appeal under sub-section (3) of Section 10, subsection (2) of Section 12, sub-section (3) of Section 15 or sub-section (4) of Section 21 of the Act shall be preferred to the Secretary to the Government of Uttar Pradesh in the Finance (Entertainment Tax) Section, U.P. Secretariat, Lucknow along with a certified copy of the order against which the appeal is made and stating clearly the ground or grounds of appeal. A copy of the Notification, if any, received, and the reply to Notification, if any, given shall also be submitted.(2)A copy of the appeal along with its enclosures shall also be supplied simultaneously to the officer against whose order the appeal is preferred and to the District Magistrate concerned who shall supply necessary records and such other information to the Government as may be required alongwith his comments.(3)Where, on perusal of the appeal, the State Government is satisfied it may grant a temporary stay and send a copy of its order to the Commissioner as well as to the District Magistrate concerned and on receipt of such order no further action in the matter shall be taken by any of the said officers.(4)A copy of the final order passed by the Government on the appeal shall also be sent to the Commissioner and the District Magistrate concerned and, -(i)if the appeal is finally allowed by the Government and the temporary stay granted, if any, is confirmed, all further proceedings in the matter shall be dropped;(ii)if the appeal is allowed only partially, the order under appeal shall stand amended in accordance with the orders issued by the Government and action shall be taken as per amended orders;(iii)if the appeal is rejected, the temporary stay granted, if any, shall stand vacated.
