Section 73(3) in Manipur Value Added Tax Act, 2004
(3)In deciding, an appeal, the Appellate Tribunal shall make an order after affording an opportunity to the dealer or other person and the Commissioner-(a)affirming, reducing, increasing, or varying the assessment or other order under appeal,(b)remitting the assessment of other order under appeal for reconsideration by the Appropriate Authority concerned with such directions as it may deem fit,(c)a copy of such order shall be served on the Commissioner/prescribed authority.
