Section 22A(2) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
(2)The Tribunal may, after calling for and examining the relevant records and giving the parties reasonable opportunity of being heard,-(a)confirm, cancel such order or pass any other order which it may deem fit, or(b)set aside such order with the directions to pass fresh order after such enquiry as it may direct.
