Section 34(3) in Assam General Sales Tax Act, 1993
(3)In disposing of an appeal against any order the Appellate Authority or as the case may be, the Tribunal may -(a)Summarily reject the appeal unless the requirements of section 33 and any rules framed thereunder have been duly compiled with; or(b)Confirm or annul the order; or(c)Very the order so as either to enhance or reduce the tax, penalty or any other sum payable by the dealer, or(d)Set aside the order and issue directions for a fresh order to be made; or(e)Pass such other order as he or it thinks fit.
