Section 6D(2) in The Goa Entertainment Tax Act, 1964
(2)Subject to such rules or procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may-(a)confirm, reduce, enhance or annul the assessment; or(b)set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or(c)pass such other orders as it may think fit.
