(1) The Appellate Authority referred to in sub rule (1) of rule 52J shall give an opportunity to the appellant to be heard in person, if he so desires.
(2) The said Appellate Authority may, at the hearing of an appeal allow the appellant to raise any other ground not specified in the appeal, if the ~ppellate Authority is satisfied that omission of that ground was not willful or unreasonable.
(3) The aforesaid Appellate Authority may, after making such further inquiry as may be necessary, pass such order as it thinks fit, confirming, modifying or annulling the decision or order appealed against.
(4) The order of the Appellate Authority disposing of the appeal under this rule shall be in writing and shall state the points of determination, the decision thereon and the reasons for the decision.