Section 15(6) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(6)Notwithstanding anything in sub-section (4), where the importer who has filed an appeal under this section to the Appellate Tribunal fails to appear before the Appellate Tribunal, either in person or by counsel when the appeal is called on for hearing, it shall be open to the Appellate Tribunal to make an order dismissing the appeal :Provided that the Appellate Tribunal, may on an application made by the importer within thirty days from the date of communication of the order of dismissal and on sufficient cause being shown by him for his nonappearance when the appeal was called on for hearing, re-admit the appeal on such terms as it thinks fit, after giving notice thereof to the authority against whose order or proceeding the appeal is preferred.
