(1)If the appeal is not summarily rejected 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 any appeal, make such further enquiry as It thinks 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)Before an order is passed on appeal, if such order is likely to affect any person other than then the appellant adversely, such other person shall be given a reasonable opportunity of being heard.
