Section 60 in Chhattisgarh Value Added Tax Rules, 2006
60. Hearing.
(1)If the appellate or Revisional Authority does not reject the appeal or application for revision summarily, it shall fix a date for hearing the appellant or applicant or his duly authorised agent.(2)The said authority may, at any stage, adjourn the hearing of an appeal or application for revision to any other date.(3)If on the date fixed for hearing or any other date to which the hearing may be adjourned the appellant or applicant does not appear before the said authority either in person oi* through a person duly authorised by the appellant or the applicant as required by sub-section (1) of Section 24, the said authority may dismiss the appeal or application for revision or may decide it ex-parte as it thinks fit.(4)Where an appeal or revision is dismissed or decided ex-parte under sub-rule (3), the appellant or the applicant, as the case may be, may, within thirty days from the date of communication of such order apply to the appellate or revisional authority for re-admission or reh taring of the appeal or revision, as the case may be, and if the appellate or Revisional Authority is satisfied that the appellant or the applicant or a person duly authorised under sub-section (1) of Section 24, was prevented by a sufficient cause from appearing when the appeal or revision was called for hearing, it may readmit or rehear the appeal or revision, as the case may be, upon such terms including terms as to cost and conditions as it may think fit.
