https://www.taxtmi.com/acts?id=21812 The Tribunal may, at its discretion, dismiss an application for default or hear and decide it on merits if the applicant fails to appear at the fixed or adjourned hearing. If dismissed for default, the applicant may apply within thirty days for restoration and, upon satisfying the Tribunal of sufficient cause for non-appearance, the Tribunal shall restore the petition; decisions disposed of on merits are not to be re-opened. en-us Thu, 28 Jul 2016 10:44:15 +0530 Wed, 28 Jan 2026 12:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21812 The Tribunal may, at its discretion, dismiss an application for default or hear and decide it on merits if the applicant fails to appear at the fixed or adjourned hearing. If dismissed for default, the applicant may apply within thirty days for restoration and, upon satisfying the Tribunal of sufficient cause for non-appearance, the Tribunal shall restore the petition; decisions disposed of on merits are not to be re-opened. Act-Rules Companies Law Thu, 28 Jul 2016 10:44:15 +0530 https://www.taxtmi.com/acts?id=21812