Section 24(1) in Bihar Commercial Taxes Tribunal Regulation, 1979
(1)If any of the parties was absent on the day of hearing, either preliminary or final, and the application was heard and decided ex parte, the party concerned may apply for restoration of the application and if the party satisfies the Tribunal that he had no notice of the date of hearing or that he was prevented by any sufficient cause from appearing when the application was called on for hearing the Tribunal may make an order setting aside the earlier order and restoring the application to its file and number on such terms as it thinks fit:Provided that where the other party had not appeared at the hearing of the application, such party shall be given notice and an opportunity of being heard before the order for restoration is made.
