Section 30 in Bihar Commercial Taxes Tribunal Regulation, 1979
30. Setting aside of the abatement or dismissal.
- Where an application has abated under Regulation 27 a person claiming to be the legal representative of the deceased, or an assignee, receiver, executor, administrator or other legal representative of an insolvent applicant or wound up company, may apply within sixty days from the date of abatement or dismissal of application to have the abatement or dismissal set aside and if it is proved to the satisfaction of the Tribunal that he was prevented by sufficient cause from appearing within time, the abatement or dismissal shall be set aside by the Tribunal and the application be proceeded with:Provided that an application under this regulation may be admitted after the aforesaid period of sixty days from the date of abatement or dismissal where the applicant satisfies the Tribunal that he had sufficient cause for not making the application within such period.
