Section 6(3) in Rules Under the Tamil Nadu Additional Assessment and Additional Water Cess Act, 1963
(3)(i)If the appeal is admitted, a date shall be fixed for hearing the appellant. The appellate authority shall issue a notice to the appellant informing him of the date on which and the time and place at which the appeal shall be heard. Such notice shall also state that if the appellant does not appear on the day so fixed or on any other day to which the hearing may be adjourned, the appeal will be liable to be dismissed for default or disposed of on merits ex-parte.(ii)On the date fixed for hearing or on any other date to which the hearing may be adjourned, the appellant shall, ordinarily, be heard in support of his appeal.(iii)If the appellate authority is of opinion that any witness should be examined in connection with an appeal, it may, instead of examining him, issue a direction to the assessing authority having jurisdiction to examine the witness or witnesses in the presence of the appellant, who shall have a right to cross examine him or them.(iv)The appellate authority may, at any stage and on such terms it thinks fit, adjourn the hearing of any appeal. An application for adjournment shall, ordinarily, be presented in person. If, however, such an application is sent by post, the party shall make his own arrangements for obtaining intimation of the date of adjournment at his own cost.(v)Every order of the appellate authority shall be in writing, and it shall be communicated to the appellant and the assessing I authority concerned.(vi)Where, in an appeal, the additional assessment as determined by the assessing authority is found to be less than the correct amount payable by the assessee, the appellate authority shall, before passing orders, determine the correct amount of additional assessment payable by the assessee and issue a notice to him to show-cause against the proposed enhancement and make such enquiries as it may consider necessary.
