(1) If the appeal is not summarily rejected, the appellate authority shall fix a day and place of hearing of the appeal and may from time to time adjourn the hearing:

Provided that not more than three adjournments shall be granted to a party for hearing of the appeal.

(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 Assistant Sales Tax Officer or the Sales Tax Officer or Assistant Commissioner or Deputy Commissioner or Joint Commissioner of Sales Tax, as the case may be.

(3) The appellate authority shall not enhance an assessment or a penalty without giving the appellant a reasonable opportunity of being heard against such enhancement.