(8)Subject to such procedure as may be prescribed and after such further inquiry as it may think fit,-(a)the Appellate Authority shall dispose of every appeal within [forty eight calendar months] [Substituted by M.P. Act No. 19 of 2018.] from the date of filing of such appeal and in disposing of such appeal, the Appellate Authority may,-(i)confirm, reduce, enhance or annul the assessment or reassessment of tax or interest or imposition of penalty or both [but shall not remand the case, if the order appealed against is not an ex-parte order] [Substituted by M.P. Act No. 9 of 2009.]; or(ii)pass such order as it may deem fit, in case of an appeal not covered by sub-clause (i) :[Provided that if the appeal under sub-section (1) is in respect of an order of reassessment or re-imposition of penalty in pursuance of any direction given in appeal or revision, the Appellate Authority may pass an order in accordance with the provisions of sub-clause (1).] [Inserted by M.P. Act No. 9 of 2009.](b)[the Appellate Board shall dispose off every appeal within two calendar years from the date of filing of appeal] [Substituted by M.P. Act No. 20 of 2010.] and in disposing of such appeal, the Appellate Board may,-(i)confirm, reduce, enhance or annul the assessment or reassessment of tax or interest or imposition of penalty or both; or(ii)set aside the assessment or reassessment or the imposition of penalty or both and direct the officer whose order of assessment or imposition of penalty has been appealed against to make a fresh assessment or re-impose penally, after making such enquiry as n may direct; or(iii)pass such order as it may deem fit.[(8-A) The appeals pending before the Appellate Authority on the date of commencement of the Madhya Pradesh VAT (Amendment) Act, 2007 shall be disposed of by the Appellate Authority within the period specified in the provisions in force before the date of such commencement or within the period of one calendar year following such commencement, whichever is earlier.] [Inserted by M.P. Act No. 8 or 2007.][(8-B) The appeals pending before the Appellate Board on the date of commencement of Madhya Pradesh VAT (Second Amendment) Act, 2010 shall be disposed by the Appellate Board within the period specified in sub-section (8) or the period of one calendar year following such commencement, whichever is later.] [Inserted by M.P. Act No. 20 of 2010.]
