Hearing in absence of party

Hearing in absence of party.—

1. (1) If, on the date fixed for hearing, a party does not appear either in person or by his agent, the revenue officer may either dismiss the case for default or may decide it ex parte.
2. (2) The revenue officer may restore the case dismissed for default or set aside the ex parte order, if the party satisfies him that he was prevented by any sufficient cause from appearing, when the case was called for hearing.
3. (3) An application for restoration or for setting aside an ex parte order shall be made within thirty days from the date of the order and not thereafter: