Section 13(5)(a) in Karnataka Tax on Entry of Goods Act, 1979
(a)in the case of an order of assessment or penalty,-(i)confirm, reduce, enhance or annual the assessment or penalty or both;(ii)[xxx] [Omitted by Act 26 of 2004 w.e.f. 1.8.2004](iii)pass such other orders as it may think fit; and