Section 7C(2) in The Bengal Electricity Duty Act, 1935
(2)Subject to such rules of procedure as may be prescribed, the prescribed authority, in disposing of any appeal under sub-section (1), may-(a)confirm, modify or annul the assessment of electricity duty or any other order, as the case may be; or(b)set aside the assessment of electricity duty or any other order, as the case may be, and direct the authority concerned to make a fresh assessment or pass a fresh order after such further inquiry as may be directed.]
