Section 19(3) in Andhra Pradesh General Sales Tax Act, 1957
(3)The appellate authority may, after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed:(a)confirm, reduce, enhance or annul the assessment or the penalty, or both; or(b)set aside the assessment or penalty, or both, and direct the assessing authority to pass a fresh order after such further enquiry as may be directed; or(c)pass such other orders as it may think fit.
