Section 8(3) in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
(3)An appeal under this section shall be heard in such manner as may be prescribed. In disposing of an appeal, the appellate officer or authority may-(i)confirm, reduce, enhance or annul the assessment, or(ii)set aside the assessment and direct the assessment to be made after such further inquiry as may be directed:Provided that no enhancement of assessment shall be made under this section unless the appellant has been given a reasonable opportunity of being heard against such enhancement.
