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61 : HearingM.P. VAT RULES


61 : Hearing

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