Section 12E(4) in Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966
(4)The Appellate Authority may, after giving the appellant an opportunity of being heard and subject to such rules of procedure as may prescribed -(a)confirm, reduce, enhance or annul the assessment or the penalty or both ; or(b)set aside the assessment or penalty or both and direct the assessing authority to pass a fresh order after such further inquiry as my be directed, or(c)pass such other as it may think fit.