Section 15A(6) in The M.P. Van Upaj (Vyapar Viniyaman) Adhiniyam, 1969
(6)On the date fixed for hearing of the appeal or "suo motu" action, or on such date to which the hearing may be adjourned, the Appellate Authority peruse the record and hear the parties to the appeal if present in person, or through any agent duly authorised in writing or through a legal practitioner, and shall thereafter proceed to pass an order of confirmation, reversal or modification of [order of authorised officer] [Substituted for 'order of confiscation' by M.P. Act No. 14 of 2007.] :Provided that before passing any final order, the Appellate Authority may, if it is considered necessary for proper decision of appeal or for proper disposal of "suo motu" action, make further inquiry itself or cause it to be made by the authorised officer, and may also allow parties to file affidavits for asserting or refuting any fact that may arise for consideration and may allow proof of facts by affidavits.
