Section 13(3) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(3)Subject to such rules as may be made in this behalf every appellate authority referred to in sub-section (1) shall have the following powers, namely :-(a)in an appeal against an order of assessment to confirm, reduce, enhance or annul the assessment, or set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with the direction given by it or him; and(b)in any other case, to pass such orders in the appeal as may be deemed just and proper.
