Amendment In Section 49

Sub-section (3) of Section 49 of the Code shall be substituted by the following:- "(3) After hearing the pa1ties, the Appellate Authority may confirm, vary or rev~rse the order upp~u led ag~1inst; or may take such additional evidence as it may consider necessary for passing its order. Provided that the Appellate Authority shall not remand the case for disposal by any Revenue Officer subordinate to it."