(1) Every hearing whether in a formal or summary inquiry, shall be in public and the parties or their recognised agents shall have due notice to attend. Every order passed after hearing shall be signed and pronounced in open court on a day of which due notice shall be given to the parties or their recognised agents 1[duly authorised in writing by name to appear on his behalf:]1
Provided that when neither a party nor his recognised agent is present in court when the order is pronounced, the substance of the order containing the decision shall be communicated by post to such party or his recognised agent.
[Provided further that the term hearing herein shall mean any procedure of a Revenue court from filing and admission until pronouncement.]1
(2) If any party to a case or proceeding, whether in a formal or summary inquiry does not appear on the date fixed for hearing, after due service of a notice or summons on him, the case or proceeding may be heard and determined in his absence, or may be dismissed for default, as the case may be.
(3) The party against whom any order is passed under sub-section (2) may apply within thirty days from the date of such order or knowledge of the order in case the notice or summons was not duly served, to have it set aside on the ground that he was prevented by any sufficient cause from appearing at the hearing and the Revenue Officer may, after a 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 and decide the case on merits.