(1) Where it appears to the fast track revisional authority that the application for revision transferred under section 82A, hereinafter referred to as the "transferred application", is in order, it shall serve upon the applicant a notice in Form 54 directing him to appear and produce before it such accounts, documents or evidence as he wishes to rely on in support of the grounds taken in such transferred application on the date and at the time and the place specified in such notice and the copy of the said notice in Form 54 shall be sent to the Commissioner.

(2) The fast track revisional authority shall fix a date for hearing of the transferred application ordinarily not before fifteen 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 fast track revisional authority informing it 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:

Provided that no adjournment of hearing shall be granted to an applicant for transferred application except under compelling or exceptional circumstances, as may be decided by the fast track revisional authority.

(4) The Senior Joint Commissioner, or the Joint Commissioner, as may be authorised by the Commissioner, shall act as the representative of the authority against whose order the application for revision under section 82, as stood transferred under section 82A to the fast track revisional authority, has been preferred, to be called the revenue representative, to attend, appear, act or plead before the fast track revisional authority in respect of such application for revision and to receive notices, issued by the fast track revisional authority in connection with such application for revision and the fast track revisional authority shall, at the time of hearing, hear the revenue representative referred to in this sub-rule.

(5) After hearing the applicant and considering accounts, documents, or evidence produced by him and also the revenue representative, the fast track revisional authority shall, by an order in writing, dispose of the transferred application by way of revising a final appellate or revisional order from an order of assessment to the best of its judgement in accordance with the provisions of section 82A within one year from the date of the transfer of the application for revision to the fast track revisional authority and send a copy of such order to the applicant and the authority whose order has been revised and also to the Commissioner:

Provided that where either the applicant fails to appear and produce any accounts, documents or evidences or the revenue representative fails to appear, before the fast track 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 fast track revisional authority may hear the transferred application ex parte and thereafter dispose of such application by way of revising a final appellate or revisional order from an order of assessment to the best of its judgment, and send a copy of such order to the applicant and the authority whose order has been revised and also to the Commissioner:

Provided further that in disposing of the transferred application by way of revising a final appellate or revisional order from an order of assessment, the fast track revisional authority shall take into consideration memorandum in Form 56, if any, filed before the Appellate and Revisional Board:

Provided also that the decision taken in the disposal of the transferred application under this rule shall be the decision of the majority and such decision shall be signed by all members of the fast track revisional authority.

(6) The provisions of sub-rule (2), sub-rule (3), sub-rule (4), sub-rule (5), sub-rule (6), subrule (7) and sub-rule (8) of rule 246, rule 248 and rule 251 shall, mutatis mutandis, apply to the transferred application and proceedings for disposal thereof.