Section 36(6) in The Maharashtra Tax on Luxuries Act, 1987
(6)Subject to such rules of procedure as may be prescribed, every appellate authority (both in the first appeal and the second appeal) shall have the following power:-(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with the direction given by in and after making such further inquiry as may be necessary; and the assessing authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such assessment;(b)in an appeal against an order levying interest or penalty, the appellate authority may conform or cancel such order or vary it so as either to enhance or to reduce the interest or penalty;(c)in any other case, the appellate authority may pass such orders in the appeal as it deems just and proper:Provided that, the appellate authority shall not enhance an assessment of interest or penalty unless the appellant has had a reasonable opportunity of showing cause against such enhancement.
