Procedure in appeal

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..... he 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, at any stage of the appeal, gr .....

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..... 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 shall be disposed of by the [Chief C .....

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