Section 13(4)(a) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set side the assessment and refer the case back to the Assessing Authority for making a fresh assessment in accordance with the direction given by it and, after making such further inquiry as may be necessary, the Assessing Authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; and