Section 65(3) in Meghalaya Value Added Tax Act, 2003
(3)While acting in accordance with the provisions of clause (b) of sub-section (2), the appellant authority may set aside any part or parts of an assessment and, if he does so, the assessing authority shall make a fresh assessment in respect of such part or parts only, and the remaining part or parts of the previous assessment shall remain unaltered and valid.
