Section 12(2) in The Maharashtra Tax on Lotteries Act, 2006
(2)Subject to such rules of procedure as may be prescribed, the appellate authority shall have the following powers, namely:-(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment:Provided that, appellate authority may set aside the assessment order and refer the case back to the assessing authority for making fresh assessment. The assessing authority shall thereupon proceed to make such assessment and determine, the amount of tax payable on the basis of such assessment;(b)in any other case, the appellate authority may pass such order in the appeal as it deems just and proper:Provided that, the appellate authority shall not enhance an amount of tax assessed or reduces the amount of refund of the tax, unless the appellant has been given a reasonable opportunity of being heard.
