Section 24 in The Orissa Motor Vehicles Taxation Rules, 1976
24.
(1)After a petition for appeal or revision has been received or otherwise when the authority concerned takes up the hearing of a case, a notice specifying the date, time and place fixed for hearing shall be delivered or sent by registered post with acknowledgement due to the parties to appear before the appellate or revisional authority either in person or through an Advocate or a person holding a power-of-attorney from the person noticed to appear. If the person concerned failed to appear in specified time and place on the date fixed, the case may be heard and decided ex parte.(2)No party to an appeal or revision shall be entitled to adduce fresh evidence, either oral or documentary.(3)If the appellate or the revisional authority requires any documents to be produced or any witness to be examined to enable it to decide the appeal or the revision, the aforesaid authority may call for such evidence or document to be produced, or may summon and examine such witness according to the procedure as laid down in the Code of Civil Procedure. If any such fresh evidence has be® adduced by production of evidence, documents or examination of witnesses, the party affected shall be entitled to produce rebutting evidence.(4)If appellant or the petitioner in a revision dies, while the appeal or the revision is pending disposal, the same cannot be proceeded with unless the legal representative is made a party to the appeal or the revision. An application for impleading of the legal representative shall be made to the appellate or the revisional authority within ninety days, from the date on which the appellant or the petitioner in the revision died. If no such application is made, the appeal or the revision except when the revision, initiated by the revisional authority suo motu, shall abate as regards the deceased, appellant or petitioner, as the case may be.
