Section 15(4) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(4)The appellate authority may after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed.(a)confirm, reduce, enhance or annual or otherwise modify the assessment, penalty or interest as the case may be;(b)set aside the assessment, penalty or interest as the case may be and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or(c)pass such other orders as it may thick fit.
