(1)The Appellate Authority, as the case may be, the Tribunal shall fix a day and place for the hearing of the appeal and shall give notice of the same to both the parties to the appeal.(2)The Appellate Authority, or as the case may be, the Tribunal may, at the hearing of the appeal, after giving the authority which passed the order under appeal an opportunity of being heard, allow the appellant to go into any ground of appeal not specified in the grounds to appeal or to produce any evidence whether oral or documentary, not produced at any earlier stage of the proceeding in so far as such ground or evidence does not relate to any facts not furnished to or to any claim not made before the lower authority if it is satisfied that the omission of the ground in the memorandum of appeal or the failure to produce the evidence at the earlier stage was not wilful or unreasonable.(3)In disposing of an appeal against any order the Appellate Authority or as the case may be, the Tribunal may -(a)Summarily reject the appeal unless the requirements of section 33 and any rules framed thereunder have been duly compiled with; or(b)Confirm or annul the order; or(c)Very the order so as either to enhance or reduce the tax, penalty or any other sum payable by the dealer, or(d)Set aside the order and issue directions for a fresh order to be made; or(e)Pass such other order as he or it thinks fit.(4)The order of the Appellate Authority or as the case may be, the Tribunal, shall be in writing and state the points for determination, the decision thereon and the reasons for the decision.(5)On the disposal of the appeal, the Appellate Authority or as the case may be, the Tribunal shall communicate the order passed by him or it to both the parties to the appeal.
