Section 26(4) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(4)(a)If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised, and it shall, either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Tax Board with its opinion on the question or questions of law raised, or pass such other order in question to the matter as it may think fit;(b)Where the High Court remits the matter to the Tax Board under clause (a) with its opinion on question of law raised, the latter shall amend the order passed by it in conformity with such opinion;(c)Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do remit the petition to the Tax Board and direct it to return the petition with its finding on any specific question or issue.
