Section 13A(7) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(7)The appellate authority may, before disposing of any appeal, make such further enquiry as it thinks fit or may direct the prescribed authority or the officer against whose order appeal has been preferred, to make further enquiry and report the result, of the same to him and while disposing of the appeal, the appellate authority may -(a)in the case of an order of assessment, interest or penalty -(i)Confirm, enhance, reduce or annul the assessment, interest or penalty; or(ii)set aside the assessment, interest or penalty and direct the assessing authority to pass fresh order after such further enquiry as per his directions; and(b)in the case of any other order confirm, cancel vary such order or set aside such order and remand the matter with such directions as he deems fit,
