[16A. Powers of the appellate authority.--(1) The appellate authority may admit an appeal filed after the expiry of the period referred to in section 13 or section 22 or section 25, as the case may be, if he is satisfied that there was sufficient cause for not presenting it within that period.
(2) For the disposal of an appeal under this Act, the appellate authority shall have the same powers (including the powers under sections 15 and 15A), and shall, subject to the provisions of this section, perform as nearly as may be the same duties as are conferred or imposed by this Act on the competent authority in respect of the matters under Chapter III and Chapter IV.
(3) The appellate authority may, if he thinks it expedient so to do, call in his aid one or more assessors and hear the appeal wholly or partly with the aid of such assessors.
(4) For the purpose of determining the amount under any appeal before him, the appellate authority may, after making such further enquiry or after taking such additional evidence, as may be necessary, pass such order as he thinks fit, determining the amount, by confirming, modifying or annulling the order appealed against.
(5) An order of the appellate authority determining the amount under this Act shall be final.]