Section 26 in The Punjab Passengers and Goods Taxation Rules, 1952
26.
The appeal may be summarily rejected, if the appellant fails to comply any of the requirements of Rule 25.[27. If the appellate authority does not reject the appeal summarily it shall fix a date for its hearing. The appeal shall be decided after notice to the Assessing Authority concerned and after considering any representation that may be made by it and after giving an opportunity to the appellant and such other persons as in the opinion of the appellate authority may directly be interested in the result of the appeal, of being heard in person or by a duly authorised agent. The appellate authority may before deciding the appeal itself hold such further enquiry or direct to be held by the authority against whose decision the appeal has been preferred as may appear necessary to the said appellate authority] [Substituted vide Punjab Government Notification No. 5994-E&T-53/564, dated 30th March, 1954.].
