Section 9(2) in Karnataka Tax on Luxuries Act, 1979
(2)[ On receipt of an appeal under sub-section (1) the appellate authority shall, after giving the appellant an opportunity of being heard,-(a)confirm, reduce, enhance, annul or modify the assessment or penalty ; or(b)set aside the order of assessment or order imposing penalty and direct the Luxury Tax Officer to pass a fresh order after such enquiry as may be directed ; or(c)pass such orders as it may think fit.]
