(1)If any party to a case or proceeding before a revenue Court or officer does not appear on the date fixed for hearing, or on any subsequent date or dates to which the hearing may have been postponed, the case or proceeding may be heard and determined in his absence or may be dismissed in default.(2)If, on the date fixed for hearing a case or proceeding, a Revenue Court or Officer finds that a summons or notice was not served on any party due to the failure of the opposite party to pay the requisite process-fees for such service, the case or proceeding may be dismissed in default of payment of such process fees.
