Section 24(1) in The Orissa Motor Vehicles Taxation Rules, 1976
(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.
