If any party to a proceeding before a revenue court does not appear on the date fixed for hearing, the revenue court may
Verified Answer
A. hear the proceeding
B. determine the case in his absence
C. dismiss the care in default
D. refer the dispute to arbitration
Explanation:
Revenue courts, like civil courts, generally have the power to proceed ex-parte (in the absence of a party) if the absent party has been duly served with notice. This means the court can determine the case based on the available evidence and arguments of the present party. While dismissal in default is also a possibility, determining the case in absence is a more comprehensive power.