1959 (8) TMI 40

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...., and they were registered as Appeals Nos. 1083 and 1084 of 1957. Notice for the hearing of the appeals was served on the petitioner in accordance with Form No. XXV (prescribed under Rule 58 of the Orissa Sales Tax Rules, 1947). The material portion of the notice is as follows: "The above-noted appeal before the Tribunal against the order dated 20th May, 1954, of the A.C.S.T. Sambalpur in Case No. AA-657 of 1952 stands posted for hearing on 22nd April, 1958, at 10 A.M. in the Office of the Tribunal, at Cuttack Secretariat premises, Please take notice that if you do not appear on the above date or by any other day to which the hearing may be adjourned either in person or by authorised agent, with relevant records, documents, etc. on which yo....

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....n ex parte: 60.. Hearing in the absence of Parties.-(1) If, on the date fixed for hearing or on any other date to which the hearing may be adjourned the appellant or applicant does not appear either in person or by an agent when the appeal or application for reference is called for hearing the Tribunal may dismiss the appeal or application or may decide it on merits, after hearing the respondent or opponent or his agent, if present. (2) If on the date fixed for hearing or on any other date to which the hearing may be adjourned, the respondent or opponent does not appear either in person or by his agent when the appeal or application for reference is called for hearing, the Tribunal may decide the same on merits, after hearing the appellant ....