Section 65(2) in Meghalaya Value Added Tax Act, 2003
(2)Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may:-(a)Confirm, reduce, enhance or annual the assessment, or(b)When such authority is satisfied, for reasons to be recorded in writing, that it is not practicable or desirable to act in according with the provisions of clause (a) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed.
