Rule 37
 
If the 1( tax *( ....)) as determined in an appeal or revision is in excess of the powers of assessment of the initial assessing authority, the appellate or revising authority, shall transfer the original records of assessment to the appropriate assessing authority who shall have power to collect the 1( tax *( .....)) assessed by himself.

1. Subs. by G.O.Ms.No.473, Rev.dt.18.3.1981
* The words "and surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.