Section 107(5) in The Gujarat Tenancy and Agricultural Lands (Vidarbha Region and Kutch) Area Act, 1958
(5)After hearing the parties, if they appear, the Collector may confirm, vary or reverse the order appealed against or may direct such further investigation to be made, or such additional evidence to be taken as he may think necessary or may himself take such additional evidence or may remand the case for disposal with such directions as he may think fit. The Collector shall also have power to award costs.