Section 21 in Bihar Commercial Taxes Tribunal Regulation, 1979
21. Notice of hearing.
- A notice of the date and time fixed for hearing of the application shall be sent to the applicant as well as to the opposite party and where the application is an application under Section 41 of the Ordinance, also to the authority whose order is sought to be revised, calling upon them to appeal before the Tribunal on the date and time fixed for hearing. The notice shall also state that if the person to whom the notice is issued does not appear before the Tribunal either in person or through an agent or State representative as the case may be on the date fixed for hearing or on any subsequent date to which the hearing may be adjourned. The Tribunal shall hear and decide the application ex parte.(2)A copy of the application shall be enclosed, not forwarded earlier, alongwith the notice to the opposite party.(3)A copy of the notice fixing the date of hearing shall also be sent to the Commissioner.(4)The date of hearing of the application shall be fixed with reference to the current business of the Tribunal and time necessary for the service of the notice so as to allow the parties sufficient time to appear and be heard in support of or against the application.
