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

Where, on the day fixed for hearing or any other day to which the hearing may be adjourned, the appellant appears and the respondent 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 appellant.