Section 12 in Rajasthan Tax Board Regulations, 2017
12. Ex-parte hearing of appeal, cross objections or revision for default by the respondent.
- Where on the day fixed for hearing or any other date to which the hearing may be adjourned, the appellant or applicant appears but the respondent or non applicant does not appear in person or through his authorized representative when the appeal or revision is called for hearing, the appropriate bench may dispose of the appeal or revision on merits after hearing the appellant or applicant or pass such orders as it deems fit.
