Section 13(3) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(3)Every authority referred to in sub-section (1) shall, subject to such rules, as may be made in this behalf, have the following powers, namely: -(a)in an appeal against as order, to confirm, reduce, enhance or annual assessment, or set aside the assessment in accordance with the direction given by it or him; and,(b)in any other case, to pass such order in the appeal as may be deemed just and proper.)
