Section 14A(3)(a) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(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