Section 61(6) in The M.P. Vanijyik Kar Adhiniyam, 1994
(6)[ Subject to such procedure as may be prescribed and after such further inquiry as it may think fit, the Appellate Authority shall dispose of every appeal within one calendar year from the date of filing of such appeal. In disposing of such appeal,-(a)the Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both but shall not remand the case to the officer against whose order the appeal has been filed,(b)the Appellate Board may-(i)confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both, or(ii)set aside the assessment or the imposition of penalty or both and direct the officer whose order of assessment or imposition of penalty has been appealed against to make a fresh assessment or re-impose penalty, after making such enquiry as it may direct; or(iii)pass such order as it may deem fit.(6-A) Notwithstanding anything contained in sub-section (6) of Section 61 of this Act the appeals pending on the date of commencement of the Madhya Pradesh Vanijyik Kar (Sanshodhan) Adhiniyam, 2003 shall be disposed of by the Appellate Board within one calendar year from the date of the commencement of the said Adhiniyam.] [[Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003). Earlier to substitution sub-section (6) reads as under:'(6) Subject to such procedure as may be prescribed and after such further inquiry as it may think fit the Appellate Authority in disposing of any appeal under sub-section (1) or sub-section (2) may-(a)confirm, reduce, enhance or annul the assessment of tax or the imposition of penalty or both; or(b)set-aside the assessment or the imposition of penalty or both and direct the officer whose assessment or penalty order has been appealed against to make a fresh assessment or re-impose penalty after such further enquiry as may be directed; or(c)pass such order, as it may think fit.]]
