Section 37(3) in The Punjab Tax on Luxuries Act, 2009
(3)After entertaining an appeal under sub-section (1), the appellate Authority may, after giving the appellant an opportunity of being heard,-(a)confirm, reduce, enhance, annul or modify the assessment, interest, or penalty; or(b)set aside the assessment, interest or penalty, and direct the assessing authority to pass a fresh order after such enquiry, as may be directed; or(c)pass such order, as it may think fit.
