(1)All appeals to the Collector or Revenue Divisional Commissioner shall be accompanied by a certified copy of the order appealed against.(2)No appeal shall be disposed of without giving the parties interested, a reasonable opportunity of being heard.(3)The authority empowered to hear appeal or revisions may pass such order as it considers proper and shall communicate the same to the Officer against whose order the appeal or revision was preferred who shall effect necessary correction in the valuation or revaluation and proper attestation and communicate the same to the Collector of the district, Tahasildar or Sub-divisional Officer, as the case may be, for correction of record.
