Section 72 in The M.P. Vanijyik Kar Adhiniyam, 1994
72. Power to set aside an ex-parte order.
- In any case in which an order of assessment is passed ex-parte the dealer may-(a)if he had previous intimation of the date of hearing, within thirty days of the date of hearing; and(b)if the dealer had no previous intimation of the date of hearing within thirty days from the date of service of such order, apply to the assessing authority to set aside the order and reopen the case and if such authority is satisfied that the applicant did not receive notice or was prevented by sufficient cause from appearing on the date fixed, it may set aside the order and reopen the case for hearing :Provided that no application for setting aside an ex-parte assessment order shall be entertained unless it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the dealer:Provided further that such an application shall be entertained only once in the course of any proceeding.
