12. Default of appearance

Subject to section 25 of the Act, when an appeal is called for hearing and the Collector or the appellant does not appear, the Board may if it thinks fit, allow or dismiss the appeal, as the case may be, and make such order as to costs as may be just:Provided that a decision made under this regulation may be set aside and the appeal reinstated by the Board, if the Collector or the appellant makes an application within 7 days of the decision and proves to the satisfaction of the Board that he had sufficient reasons for his absence.