Section 16(3) in The West Bengal Luxury Tax Act, 1994
(3)If, upon the receipt of an application under clause (b) of sub-section (2), the Taxation Tribunal is not satisfied of the correctness of the decision of the Tribunal, it may require the Tribunal to state the case and refer the same to it, and on receipt of such requisition from the Taxation Tribunal, the Tribunal shall state the case and refer the same accordingly.
