Where an appeal is presented under rule 29, the appellate authority shall give an intimation thereof to the Taxation Authority, against the order of which the appeal is preferred and may, after giving an opportunity to the parties concerned to be heard and after making such inquiry as it deems fit, either confirm, modify or set aside the order of the Taxation Authority.
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31. Supply of copies.
The appellate authority or the Taxation Authority against the order of which an appeal has been preferred under rule 29 may give to any person interested in the appeal copies of the memorandum of appeal and of any documents produced therewith on payment of fee of two rupees per copy of each document.