6. Jurisdiction of tribunal:
(1) The jurisdiction of the tribunal to hear appeal and petition on a case relating to revenue shall be as mentioned in
this Act and the other prevailing Nepal law.
(2) In hearing an appeal pursuant to Sub-section (1), the tribunal
shall have the following powers:
(a) To finally dispose of the case,
(b) To remand the case to the office or authority that has
disposed of the case originally to try and dispose the
matter within the reasonable period as specified by it
and setting out the main matters to be disposed of in
the case, and maintaining the records,
(c) To uphold, reverse, or partially reverse the judgment
or order made by the office or authority that has
disposed of the case originally and to take such action
and decision as that lower office or authority is
empowered to take,
(d) To examine further evidence by itself and also cause
the lower office or authority to examine evidence,
(e) To exercise such powers including to summon the
presence of parties and witnesses, take their
depositions, examine evidence, order the submission
of documents and impose punishment as the court may
have pursuant to the prevailing Nepal law.