Section 5(3) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(3)After hearing the parties, if they appear, the [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] 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 thinks fit.
