Section 13(5) in Karnataka Tax on Entry of Goods Act, 1979
(5)In disposing of any appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,-(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(b)in the case of any other order, confirm, cancel or vary such order.[Provided that the Appellate Authority shall not set aside any order of assessment or any other order and direct the assessing authority or other authority to make a fresh assessment or to make a fresh order:Provided further that the Appellate Authority shall pass an order disposing of an appeal, within a period of thirty days from the date on which the hearing of the case was concluded and where it is not practicable so to do on the ground of the exceptional and extraordinary circumstances of the case, the Appellate Authority shall fix a future date for passing the order, and such day shall not be a day beyond sixty days from the date on which the hearing of the case was concluded, and due notice of the day so fixed shall be given to the appellant.] [Inserted by Act 26 of 2004 w.e.f. 1.8.2004]
