Section 63(6) in The Bengal Agricultural Income-Tax Act, 1944
(6)The High Court upon the hearing of any such case shall decide the questions of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send a copy of that judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal or the Commissioner, as the case may be, for passing such orders as are necessary to dispose of the case conformably to such judgment.
