(1)Any [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] aggrieved by the order of assessment [x x x] [Omited by Act 10 of 1986 w.e.f. 31.3.1986] or by an order imposing penalty [passed under the provisions of this Act] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] may within [thirty days] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] from the date of receipt of the order, make an appeal to the prescribed authority (hereinafter referred to as " the appellate authority").(2)[ On receipt of an appeal under sub-section (1) the appellate authority shall, after giving the appellant an opportunity of being heard,-(a)confirm, reduce, enhance, annul or modify the assessment or penalty ; or(b)set aside the order of assessment or order imposing penalty and direct the Luxury Tax Officer to pass a fresh order after such enquiry as may be directed ; or(c)pass such orders as it may think fit.]
