Section 17(4) in The M.P. Vritti Kar Adhiniyam, 1995
(4)The Profession Tax Appellate Authority in disposing of an appeal may :-(i)confirm, annul, reduce, enhance or otherwise modify the assessment or penalty; or(ii)set-aside the assessment or penalty and direct the Profession fax Assessing Authority which made the assessment or imposed the penalty, to pass a fresh order after further enquiry.
