(1) Where it appears to the revisional authority that an application made under rule 144 is in order, he shall serve upon the applicant a notice in Form no. 69 directing him to appear and produce before him such accounts, registers, documents including those in the form of electronic records or evidence as he wishes to rely on in support of the grounds taken in such application on the date and at the time and place specified in such notice.

(2) The revisional authority shall fix a date for hearing of the application for revision ordinarily not less than thirty days from the date of issue of the notice referred to in sub-rule (1).

(3) If an applicant intends to be heard on any date other than the date fixed for hearing in terms of the notice issued under sub-rule (2), he or his authorised agent shall present an application for adjournment to the appropriate revisional authority informing him of his intention to do so or the applicant may send such application by registered post well in advance so that the said application may reach the said authority on a date prior to the date of hearing fixed in terms of such notice.

(3A) Where the appropriate revisional authority decides to adjourn the hearing either upon application or on his own motion, the period for such adjournment shall not ordinarily exceed more than thirty days at a time.

(3B) Where the application for revision relates to revision of an order of appeal arising out of provisional or any other assessment, the revisional authority may, at the time of hearing, hear the concerned assessing authority or in his absence, such other authority as directed by the appropriate Senior Joint Commissioner or Additional Commissioner.

(4) After hearing the applicant and considering accounts, registers or documents including those in the form of electronic records or evidence produced by him, the revisional authority shall, by an order in writing, dispose of the application for revision to the best of his judgment in accordance with the provisions of section 86, and send a copy of such order to the applicant and the authority whose order has been revised.

Provided that where the applicant fails to appear and produce any accounts, registers, documents including those in the form of electronic records or evidence before the revisional authority on the date specified in the notice referred to in sub-rule (1) or on such other date as may be allowed by such authority, the revisional authority shall dispose of the application exparte to the best of his judgment, and send a copy of such order to the applicant and the authority whose order has been revised.