Section 28(5)(a) in The Goa Tax on Entry of Goods Act, 2000
(a)in the case of an order of assessment or penalty,-(i)confirm, reduce, enhance or annul the assessment or penalty or both;(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; and