(1)If the appeal is not summarily rejected, the appellate authority shall fix a date and place for hearing the appeal and may from time to time adjourn the hearing if necessary, for valid reason.(2)The appellate authority may, before disposing of an appeal, make such further enquiry as it thinks fit or cause further enquiry by the Luxury Tax Officer.(3)The appellate authority shall not enhance an assessment of tax, imposition of penalty or determination of interest, unless the appellant is given a reasonable opportunity of showing cause against such enhancement.
