Tribunal may, in its discretion, either admit an application without any preliminary hearing or fix a date for a preliminary hearing on the point of admission of which notice shall be given to the applicant. The notices shall state if the applicant or his agent does not appear before the Tribunal on the date so fixed or any other date to which the hearing may be adjourned, the application will be summarily dismissed on the date so fixed. The Tribunal shall, after hearing the applicant or his agent either admit the application for revision or dismiss it. In case of dismissal, it shall record its reasons for doing so.
18. Cross objection - (i) A memorandum of cross objection it presented, by the opposite party, shall conform to the above regulations, so far as may be relevant.
(ii) Soon after the receipt of the memorandum of cross objection, a copy thereof shall be sent by the Tribunal to the applicant.
19. Appearance before the Tribunal - (1) Any person who is required to appear before the Tribunal in connection with any proceedings concerning him, may appear before the Tribunal either -
(a) in person, or
(b) by a person authorized in writing by him in this behalf, being his relative or a person in his regular and whole time employment, or
(c) by an Advocate, or
(d) by the Accountant who has been enrolled as a Registered Accountant maintained by the Central Government under the Auditor's Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932, or
(e) by a sales-tax practitioner, who possesses a degree in commerce, Law, Economics or Banking including Higher Auditing conferred by any Indian University incorporated by any law for the time being in force or any foreign University approved by the State Government or possesses such other qualification as may be recognized by the State Government in this behalf.
(2) The State Government may appear through the State representative.