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State of Odisha - Section

Section 39 in The Orissa Luxury Tax Rules, 1995

39. Notice of hearing.

- After an appeal or application for reference has been admitted, a notice of the date fixed for hearing in Form XXII shall be delivered or sent by registered post with acknowledgement due to the appellant or applicant and to the respondent or opponent or their representative. The notice shall also state that if they do not appear before the Tribunal either in person or through an agent on the date specified in the notice or on any subsequent date to which the hearing may be adjourned, the Tribunal shall hear and decide the appeal or application ex-parte :Provided that in the case of an appeal the date of hearing to be fixed in the notice in Form XXII shall not be earlier than thirty days of the date of receipt of notice in Form XXII by the respondent.