Section 16(5) in The Rajasthan Lands and Buildings Tax Act, 1964
(5)The appellate authority may, before disposing of any appeal, make such further enquiry and report the result of the same to the appellate authority and in disposing of the appeal the appellate authority may confirm, reduce, enhance or annual the assessment or set aside the assessment and direct the assessing authority to pass a fresh order after such further enquiry as may be directed.
