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State of Odisha - Section

Section 41 in The Orissa Luxury Tax Rules, 1995

41. Hearing in the absence of parties.

(1)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 ether in person or through his representative when the appeal or application tor reference is called for hearing, the Tribunal may decide it on merit, after hearing the respondent or opponent or his representative, if present.
(2)If, on the date fixed for hearing or on any other date to which the hearing may be adjourned, the respondent or opponent does not appear either in person or by his representative when the appeal or application for reference is called for hearing, the Tribunal may decide the same on merit after hearing the appellant or applicant or his agent, if present.