Section 51(3) in Tamil Nadu Value Added Tax Act, 2006
(3)In disposing of an appeal, the Appellate [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner may, after giving the appellant a reasonable opportunity of being heard, and for the sufficient reasons to be recorded in writing -(a)in the case of an order of assessment -(i)confirm, reduce, enhance or annul the assessment or the penalty or both;(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or(iii)pass such other orders as he may think fit; or(b)in the case of any other order, confirm, cancel or vary such order:Provided that at the hearing of any appeal, the appropriate authority shall have the right to be heard either in person or by a representative.
