Section 23(5) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(5)In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,(a)in the case of an order of assessment or penalty, -(i)confirm, reduce, enhance or annul the assessment or penalty or both; or(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; and(iii)pass such other orders as it may think fit.(b)every order passed on appeal under this section shall, subject to the provisions of sections 24, 25, 27 and 28, be final.
