Section 38. Powers of the appellate Court and the procedure to be followed by it

(1) In hearing and deciding an appeal under this Act, the appellate court shall have all the powers and the privileges of a civil court and follow the procedure for the hearing and disposal of appeals laid down in the Code of Civil Procedure, 1908. (2) Where under the provisions of this Act, an appeal has to be heard by the 1[Commissioner] he may either hear the appeal himself or transfer it for hearing to 2[Additional Commissioner] subordinate to him