Dismissal of case or proceeding and hearing in absence of party

(1) If, on the date fixed for hearing a case or proceeding, a revenue officer fins that a summons or notice was not served on any party due to the failure of the opposite party to pay the requisite process fees for such service, the case or proceeding may be dismissed in default of payment of such process fees. (2) If any party to a case or proceeding before a revenue officer does not appear on the date fixed for hearing after due service of a summons or notice on him, the case or proceeding may be heard and determined in his absence or may be dismissed for default. (3) The party against whom any order is passed under sub-section (1) or sub-section (2) may apply within thirty days from the date of such order, to have it set aside on the ground that he was prevented by any sufficient cause from paying the requisite process fees for service of a summons or notice on the opposite party or, as the case may be ,from appearing at the hearing and the revenue officer may, after notice to the opposite party who was present on the date on which such order was passed and after making such inquiry as he considers necessary set aside the order passed. (4) Where an application field under sub-section (3) is rejected, the party aggrieved may file an appeal to the authority to whom an appeal lies from an original order passed by such officer. (5) Expect as provided in sub-section (4) no appeal shall lie from an order passed under this section.