Procedure in appeal

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..... whose order the appeal is preferred. (2) The following shall have the right to be heard at the time of appeal :— (a) the appellant, either in person or by [an authorised representative] referred to in rule 62 of these rules; (b) the Tax Recovery Officer, either in person or by a representative. [(3) The [Chief Commissioner or Commissioner] may, if sufficient cause is shown, a .....

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..... ioner or Commissioner] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. (7) On the disposal of the appeal, the [Chief Commissioner or Commissioner] shall communicate the order passed by him to the appellant, the defaulter (if he is not the appellant) and the Tax Recovery Officer. [(8) Every appeal sh .....

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