(1) Where it appears to the revisional authority that an application made under rule 246 is in order, he shall serve upon the applicant a notice in Form 54 directing him to appear and produce before him such accounts, documents 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 before thirty days from the date of issue of the notice referred to in sub-rule (1).

(2a) 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 applicant 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.

(2b)) 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.

(2c) Where the application for revision relates to revision of an order of appeal arising out of any 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.

(3) After hearing the applicant and considering accounts, documents 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 judgement in accordance with the provisions of section 81, 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, documents or evidences 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 ex parte to the best of his judgement, and send a copy of such order to the applicant and the authority whose order has been revised.