Section 53(5) in Uttaranchal Value Added Tax Act, 2005
(5)The Tribunal may, if it has not already dismissed the appeal under subsection (4), after calling for and examining the relevant records and after giving the party a reasonable opportunity of being heard or, as the case may be, after following the procedure prescribed under sub-section (2):(a)confirm, cancel or vary such order, or(b)set aside the order and direct the Assessing or Appellate or Revising Authority or the Commissioner as the case may be, to pass a fresh order after such further enquiry, if any, as may be specified,
