(3)After hearing the parties, if they appear, the appellate authority 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 it may think necessary; or may itself take such additional evidence; or may remand the case for disposal with such directions as it thinks fit.[Provided that the appellate authority shall not ordinarily remand the case for disposal to any Revenue Officer subordinate to it;] [Substituted by M.P. Act No. 23 of 2018]
