63 (1) The appeal shall be heard on the date to be fixed by the appellate authority or the Tribunal, as the case may be.

(2) The appellate authority or the Tribunal, as the case may be, shall cause a notice of the date fixed to be served well in time on parties to the appeal at the addresses mentioned in the memorandum of appeal, or on their lawyer or authorized agent.

(3) The notice for cases fixed for hearing in a week shall be fixed on the notice board of the appellate authority or the Tribunal, as the case may be, on the last working day of the preceding week.

(4) On the date of hearing, if all the relevant records of appeal have been received, the parties shall be given reasonable opportunity of being heard and theappellate authority or the Tribunal, as the case may be, may after examining all the relevant records, decide the appeal:

Provided that if, despite proper service of the notice either party is not present, the appeal may be heard and decided exprate.

(5) The judgment in appeal shall be in writing and shall state -

(a) the points for determination,

(b) the decision thereon, and

(c) the reasons for such decision.

(6) Cross appeals arising out of the same case, admitted by the Tribunal shall, as far as possible, be heard and decided together.

(7) Copy of every order under section 55 and section 57 shall be delivered to, or served on the parties concerned free of charge. Copies of such order other than the first copy shall be given to the parties concerned on application and on furnishing copying folio of the value of twenty rupees.

(8) Any applicant or opposite party shall be entitled to have his case argued before the appellate authority or the Tribunal by a lawyer or an accountant or a State Representative, as the case may be.

(9) The provisions of rule 72 shall, mutatis mutandis apply to service of notice, summons, order, etc. under this rule:

Provided that the service, on the State Representative, shall be deemed to be the service on the Commissioner.