34. Procedure in appeal.

(a) Summarily reject the appeal unless the requirements of section 33 and any rules framed thereunder have been duly compiled with; or
(b) Confirm or annul the order; or
(c) Very the order so as either to enhance or reduce the tax, penalty or any other sum payable by the dealer, or
(d) Set aside the order and issue directions for a fresh order to be made; or
(e) Pass such other order as he or it thinks fit.