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The Orissa Value Added Tax Rules, 2005
CHAPTER XI : APPEAL, REVISION AND RECTIFICATION

99. Notice of hearing. –

After an appeal has been admitted, a notice of the date fixed for hearing in Form VAT-509 shall be served or sent by registered post with acknowledgement due upon or to the appellant and respondent or their agents and the Tribunal shall, thereupon, hear and decide the appeal:

Provided that the date of hearing may be fixed so as to allow a minimum time of thirty days from the date of receipt of the notice