Section 61 in The U.P. Entertainments and Betting Tax Rules, 1981
61. Appearance of the complainant on each date in the Court.
(1)Where the complainant is an Entertainment Tax Superintendent or an Inspector posted at the same place where the Court is situated he shall attend the Court on each date fixed for the hearing of the case :Provided that where a complainant has been transferred or is on leave his successor in office or any officer looking after his work shall attend the Court as complainant.(2)Where the complainant is any officer other than an Entertainment Tax Superintendent or Inspector he shall be represented by an officer conducting the prosecution under Rule 60 in accordance with the provisions of Section 256 of the Code of Criminal Procedure, 1973 and such officer shall request the Court to grant exemption from attending the Court personally.
