Section 15(2) in The West Bengal Luxury Tax Act, 1994
(2)Subject to such rules of procedure as may be prescribed and for reasons to be recorded in writing, the appellate authority, in disposing of any appeal under sub-section (1), may by order,-(a)confirm, set aside or annul the assessment, or(b)reduce or enhance the amount of luxury tax, or(c)modify any order pertaining to interest or penalty.
