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MADHYA PRADESH VALUE ADDED TAX RULES, 2006
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Body 4-S. Hearing of appeal ex-parte for default by the appellant.

Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Appellate Board may dispose of the appeal on merits after hearing the respondent: