Section 14(5) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(5)In disposing of an appeal under sub-section (1), the prescribed authority may:-(a)confirm, reduce, enhance or annul the assessment, or(b)set aside the assessment and direct a fresh assessment after such inquiry as may be ordered, or(c)confirm, reduce or annul the order imposing a penalty.
