Section 10 in The Punjab Stamp (Dealing of under-valued Instruments) Rules, 1983
10. Hearing of appeal.
(1)If the appeal is not summarily rejected under [rule 9] [See Legislative Supplement Part III dated 14.9.1984, P. 501.], the appellate authority shall fix a day and place for hearing the appeal and may from time to time adjourn the hearing.(2)The appellate authority may before disposing of an appeal, make such further enquiry as it may think fit or cause further enquiry to be made by the Collector.(3)The appellate authority shall not enhance the assessment unless the appellant has had a reasonable opportunity of showing cause against such enhancement.(4)If the order on appeal is likely to affect adversely any person other than the appellant, such other person shall also be given a reasonable opportunity of being heard before passing such an order.
