Section 14B(5) in Bihar Entertainments Tax Act, 1948
(5)The High Court upon hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgement thereon containing the grounds on which decision is founded, and shall send to the Tribunal a copy of such judgement under the seal of the court and the signature of the Registrar, and Tribunal shall, where necessary, amend its order in conformity with such judgement.
