(2)When the find order has been drawn up by a subordinate officer to whom the case was made over under the proviso to section 188 such order shall be submitted to the Collector who may confirm, vary or set aside the order or direct further inquiry to be made or additional evidence to be taken in the case or may himself make such inquiry or take such evidence or may frame fresh issues and refer them for trial:Provided that no order of confirmation shall be made until the period allowed for preferring an appeal has expired or, if an appeal is presented within such period, until it has been disposed of :Provided further that no order varying or setting aside the order shall be passed nor shall any further inquiry be made or additional evidence taken, unless the parties have had an opportunity of being heard in support of such order or of being represented while such inquiry is made or evidence taken.
