Section 24 in Bihar Commercial Taxes Tribunal Regulation, 1979
24. Restoration of applications decided ex parte.
(1)If any of the parties was absent on the day of hearing, either preliminary or final, and the application was heard and decided ex parte, the party concerned may apply for restoration of the application and if the party satisfies the Tribunal that he had no notice of the date of hearing or that he was prevented by any sufficient cause from appearing when the application was called on for hearing the Tribunal may make an order setting aside the earlier order and restoring the application to its file and number on such terms as it thinks fit:Provided that where the other party had not appeared at the hearing of the application, such party shall be given notice and an opportunity of being heard before the order for restoration is made.(2)An application for restoration of the application dismissed for default or disposed of ex parte shall be made within thirty days from the date of the order.
