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MADHYA PRADESH VALUE ADDED TAX RULES, 2006
CHAPTER X

Body 61. Hearing

(1) If the Appellate Authority or the Appellate Board does not reject the appeal summarily, it shall fix a date for hearing the appellant or his duly authorized agent.

(2) The said authority may, at any stage, adjourn the hearing of an appeal to any other date.

(3) If on the date fixed for hearing or any other date to which the hearing may be adjourned, the appellant does not appear before the said authority either in person or through a person duly authorized by the appellant, as required by sub-section (1) of section 23, the said authority may dismiss the appeal or may decide it ex-parte, as it thinks fit.

(4) Where an appeal is dismissed or decided ex-parte under sub-rule (3) the appellant may, within thirty days from the date of communication of such order apply to the said authority for re-admission or rehearing of the appeal and if the said authority is satisfied that the appellant or a person duly authorised under sub-section (1) of Section 23, was prevented by a sufficient cause from appearing when the appeal was called for hearing, it may readmit or rehear the appeal upon such terms including terms as to cost and conditions as it may think fit.