Section 23 in Bihar Commercial Taxes Tribunal Regulation, 1979
23. Hearing of the application.
- On the day fixed for hearing or on any other day to which the hearing may be adjourned the applicant shall ordinarily be heard first in support of the application. The opposite party, if necessary, be heard next, and in such a case, the applicant shall be entitled to a reply.(i)Hearing in the absence of parties. - (1) If on the day fixed for hearing or on any other day to which the hearing may be adjourned, the applicant does not appear either in person or through an agent or the State representative, as the case may be, when the case is called on for hearing, the Tribunal may, in its discretion, either dismiss the application for default or may decide it on merits after hearing the opposite party if present.(2)If, on the day fixed for hearing or on any other day to which the hearing may be adjourned, the applicant appears and the opposite party does not appear either in person or through an agent or the State representative, as the case may be, when the case is called on for hearing, the Tribunal may decide the same on merits after hearing the applicant, if present.
