Section

 131. Procedure in appeal.-

(1)   The Appellate Additional Commissioner shall give notice of the day fixed for the hearing of the appeal to the appellant and to the Deputy Commissioner against whose order the appeal is preferred and may adjourn the hearing of the appeal from time to time.

(2)   The Appellate Additional Commissioner may, before the hearing of an appeal, allow an appellant to file any new ground of appeal not specified in the grounds of appeal already filed by him on being satisfied that the omission of that ground from the form of appeal was not willful or unreasonable.

(3)   The Appellate Additional Commissioner may, before disposing of any appeal, call for such particulars as he may require respecting the matters arising in the appeal or cause further inquiry to be made by the Deputy Commissioner.

(4)   The Appellate Additional Commissioner shall not admit any documentary material or evidence which was not produced before the Deputy Commissioner, unless he is satisfied that the appellant was prevented by sufficient cause from producing such material or evidence before the Deputy Commissioner.