Section 32. The Collector shall fix a day and place for the hearing of the petition, and, on the day and at the

32. The Collector shall fix a day and place for the hearing of the petition, and, on the day and at the place so fixed, or on the day and at the place (if any) to which he has adjourned such hearing, shall hear such petition and pass his order thereon. Such order may be in favour of the petitioner, or it may simply reject the petition, or it may reject the petition and enhance the petitioner's assessment to an amount to be specified in the order. If the order be in favour of the petitioner, the Collector shall at once refund the fee on the petition. If the order simply reject the petition or reject the petition and enhance the petitioner's assessment, the petitioner shall within fifteen days from the passing of 256 Income Tax. [ACT XII of the order pay the amount mentioned in the said notice or in the order of enhancement (as the case may be).