Section 65(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(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.
