Amendment status not verified — confirm the current text below against the official source.
(1) A revenue officer may, from time to time, for reasons to be recorded by him in writing and on such terms as to costs as he thinks fit, adjourn the hearing of a case or proceeding before him. (2) The date and place of an adjourned hearing of a case or proceeding shall be intimated at the time of the adjournment to such of the parties and witness as are present.