Section 14(2) in Bihar Entertainments Tax Act, 1948
(2)Subject to such rules or procedures as may be prescribed, the appellate authority, in disposing of an appeal presented under sub-section (1), may-(a)confirm, reduce, enhance or annul the assessment or penalty or both, or(b)set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed by the appellate authority;(c)[ in case of an appeal against an order under section 9A, pass such order as it may think fit.] [Inserted by Act 9 of 1953.]
