Section 37(2) in The Orissa Luxury Tax Rules, 1995
(2)If the Tribunal is prima facie of the opinion that there is no substance in such appeal it shall fix a date for a preliminary hearing of which notice in Form XX shall be given to the appellant or his representative.The notice shall state that if the appellant or his representative does not appear before the Tribunal on the date so fixed or any other date to which the hearing may be adjourned, the appeal will be dismissed on the date so fixed. The Tribunal shall after hearing the appellant or his representative either admit the appeal or dismiss the same. When the appeal is dismissed, the Tribunal shall record reasons for doing so.
