Section 13(4) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(4)Subject to such rules of procedure as may be prescribed, every Appellate Authority or as the case may be, Appellate Tribunal shall have the following powers, namely:-(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set side the assessment and refer the case back to the Assessing Authority for making a fresh assessment in accordance with the direction given by it and, after making such further inquiry as may be necessary, the Assessing Authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; and(b)in any other case, the Assessing Authority or the Appellate Tribunal, as the case may be, may pass such orders on appeal as it deems just and proper.
