Section 9A(2) in The Bihar Electricity Duty Act, 1948
(2)Subject to such rules as may be prescribed, the appellate authority may, in disposing of an appeal under sub-section (1)-(a)confirm, reduce, enhance or annul the assessment or penalty, or both; or(b)set aside the assessment or penalty, or both, and direct the assessing authority to make a fresh assessment after making such further inquiry as may be directed by the appellate authority.
