Section 26(4)(a) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(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;