Section 61(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(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.
