Section 14A(3) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(3)In disposing of an appeal, the Appellate Tribunal may, after giving the parties a reasonable opportunity of being heard, either in person or by a representative;(a)in the case of an order of 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 enquiry as may be directed; or(iii)pass such other orders as it may think fit; or(b)in the case of any other order, confirm, cancel or vary such order:Provided that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and the matter is pending for decision before High Court or the Supermen 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.
