Section 9(5) in Kerala Plantations (Additional Tax) Act, 1960
(5)In disposing of an appeal, the appellate authority may -(a)in the case of an order of assessment -(i)confirm, reduce, enhance, or annul the assessment .(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further Inquiry as may be directed ; or(b)in the case of any other order, confirm, cancel or vary such order:Provided that an appeal shall not be disposed of unless the appellant has been given a reasonable opportunity of being heard:Provided further that at the hearing of an appeal the assessing authority also shall have the right to be heard.
