Section 37(4) in Uttarakhand Value Added Tax Rules, 2005
(4)On the date of hearing, if all the relevant records of appeal have been received the parties present shall be given reasonable opportunity of being heard and the Appellate Authority or, as the case may be, the Tribunal may, after examining all the relevant records, decide the appeal:Provided that if, despite proper service of the notice either party is not present the appeal may be heard and decided ex-parte.
