Section 51(8) in Uttaranchal Value Added Tax Act, 2005
(8)The Appellate Authority may, after calling for and examining the relevant records and after giving the appellant and the Commissioner a reasonable opportunity of being heard or, as the case may be, after following the procedure under sub-section (2), -(a)confirm or annul such order; or(b)vary such order by reducing or enhancing the amount of assessment or penalty, as the case may be, whether such reduction or enhancement arises from a point raised in the grounds of appeal or otherwise; or(c)set aside the order and direct the Assessing Authority to pass a fresh order after such inquiry as may be specified; or(d)direct the Assessing Authority to make such inquiry and to submit its report within such time as may be specified in the direction or within such extended time as it may allow from time to time and on the expiration of such time the Appellate Authority may, whether the report has been submitted or not, decide the appeal in accordance with the provisions of the preceding sub-clauses:Provided that nothing in this sub-section shall preclude the Appellate Authority from dismissing the appeal at any stage with such observation as it deems fit where the appellant applies for withdrawal of the same and no request for enhancement of the assessment or penalty has been made by the Commissioner,Provided further that before making an enhancement the appellant shall be given an opportunity of being heard on the proposal of enhancement;Provided also that the appeal shall be disposed off within such time as may be prescribed.
