Section 10A(2) in The Maharashtra Entertainments Duty Act, 1923
(2)The Commissioner may, after giving a reasonable opportunity of hearing, confirm, reduce, enhance or annual the assessment and penalty, if any; or may set aside the assessment and refer the case back to the Collector for making a fresh assessment in accordance with the directions given in the order. The Collector shall thereupon, after making such further inquiry as may be necessary, make a fresh assessment and determine the amount of duty and penalty, if any, payable by the proprietor on the basis of such fresh assessment.
