250. Procedure in appeal.[1]

(1) The [2][* * *] [3][Joint Commissioner (Appeals) or the Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the [4][Assessing] Officer against whose order the appeal is preferred.

(2) The following shall have the right to be heard at the hearing of the appeal

(a) the appellant, either in person or by an authorised representative;

(b) the [5][Assessing] Officer, either in person or by a representative.

(3) The [6][* * *] [7][Joint Commissioner (Appeals) or the Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time.

(4) The [8][* * *] [9][Joint Commissioner (Appeals) or the Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the [10][Assessing] Officer to make further inquiry and report the result of the same to the [11][* * *] [12][Joint Commissioner (Appeals) or the Commissioner (Appeals)]].