The procedure to be followed by the appellate authority while deciding the appeal under clause (a) of subsection (2) of section 3 of the Act shall be as follows: -
(1) If an appeal is filed by a debtor against the decision of the prescribed authority, the appellate authority shall issue a notice by registered post with acknowledgement due to the prescribed authority, sending a carbon copy of the appeal filed by the debtor to show cause within thirty days from the date of receipt of the notice as to why the appeal filed by the debtor should not be allowed, failing which the appeal shall be disposed of ex-parte.
(2) The appellate authority shall specify in the notice that he shall conduct an inquiry in the presence of the debtor or his authorised agent or his counsel and the prescribed authority, at the place and the time, as may-be specified therein, regarding the liability of the debtor to pay the whole or part of the dues specified in the bill, with oral and documentary evidence and record his decision; and
(3) The decision of the appellate authority shall be communicated within thirty days from the date on which the inquiry was conducted to the debtor and the prescribed authority by registered post with acknowledgement due.