Section 28(7) in The Assam Agricultural Income-Tax Act, 1939
(7)The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded, and shall sent to the Board a copy of such judgement under the seal of the Court and signature of the Registrar, and the Board shall, on receipt of the copy of such judgement, order disposal of the case accordingly.
