Procedure in appeal under tax certificate rules: Chief Commissioner or Commissioner fixes hearing, hears parties, may adjourn. Rule 55B requires the Chief Commissioner or Commissioner to fix hearing details and notify appellant and Tax Recovery Officer; both have the right to be heard (appellant may be represented). The authority may grant time, adjourn, or direct further inquiry. It may permit additional grounds of appeal if omission was not wilful or unreasonable. Disposal must be by written order setting points, division and reasons, and communicated to the appellant, defaulter (if different) and the Tax Recovery Officer; appeals should be disposed of expeditiously, aiming for disposal within six months.