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Procedure in appeal.

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....st whose order the appeal is preferred. (2) The following shall have the right to be heard at the hearing of the appeal:- (a) the appellant, either in person or by an authorised representative; (b) the Assessing Officer, either in person or by a representative. (3) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may-- (a) adjourn the hearing of the a....

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