Amendment status not verified — confirm the current text below against the official source.
Appeal when to be heard - (1) The Deputy Commissioner or the Commissioner, as the case may be, shall fix a day for hearing the appeal, and shall cause notice of the same to be served on the respondent. (2) If on the day fixed for hearing the appeal, or on any other day to which the hearing may be adjourned, the appellant does not appear in person or by agent, the appeal shall be dismissed for default. (3) If on such day the appellant appears and the respondent does not appear in person or by agent, the appeal shall be heard ex-parte.