Section 11(5) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(5)The appellate authority shall fix a day and place for the hearing of the appeal, and may, from time to time, adjourn the hearing and make or cause to be made such further inquiry as it thinks fit. At the hearing of the appeal, the assessing authority shall also have the right to be heard.
