Section 7A(3) in The Kerala Tax on Luxuries Acts, 1976
(3)In disposing an appeal, the Appellate Tribunal may after giving the parties a reasonable opportunity of being heard, either in person or by a representative in the case of an order or assessment or penalty,-(i)confirm, reduce, enhance or annul the assessment or penalty or both; or(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or(iii)pass such other orders as it may think fit:Provided that if the appeal involves a question of law for which the Appellate Tribunal has previously given its decision in another appeal and the matter is pending decision before the High Court or the Supreme Court as the case may be, the Appellate Tribunal may defer the hearing of the appeal before it, till the matter is finally disposed of by the High Court or the Supreme Court, as the case may be.
