Section 11(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)The [Appellate Authority or the Commissioner] [Substituted by Act IV of 2005, Section 11.] may,after giving the appellant reasonable opportunity of being heard, -(a)confirm, reduce, enhance or annul the assessment or penalty, or(b)[ set aside the order and direct the assessing authority to pass a fresh order after such further enquiry as may be directed.] [Substituted by Act XX of 1981, Section 8.]
