Section 23(5)(a) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(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 further enquiry as may be directed; and(iii)pass such other orders as it may think fit.