Section 9B(5) in Andhra Pradesh Entertainments Tax Act, 1939
(5)The appellate authority may, after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed,(a)confirm, reduce, enhance or annul the assessment or penalty or both; or(b)set aside the assessment or penalty or both and direct the authority whose order is appealed against to pass a fresh order after such further enquiry as may be directed; or(c)pass such other order as it may think fit.
