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The Chhattisgarh Value Added Tax Rules, 2006.
CHAPTER X

Body 60. Hearing.-

(1) If the Appellate Authority does not reject the appeal summarily, it shall fix a date for hearing the appellant or his duly authorised agent.

(2) The said authority may, at any stage, adjourn the hearing of an appeal to any other date.

(3) If on the date fixed for hearing or any other date on which the hearing may be adjourned, the appellant does not appear before the said authority either in person or through a person duly authorised by the appellant as required by sub-section (1) of Section 24, the said authority may dismiss the appeal or may decide it ex-parte, as it thinks fit.

(4) Where an appeal is dismissed or decided ex-parte under sub-rule (3), the appellant may, within thirty days from the date of communication of such order apply to the Appellate Authority for re-admission or rehearing of the appeal and if the Appellant Authority is satisfied that the appellant or a person duly authorised under sub-section (1) of Section 24, was prevented by a sufficient cause from appearing when the appeal was called for hearing, it may readmit or rehear the appeal upon such terms including terms as to cost and conditions as it may thinks fit.