Section 16(5) in The West Bengal Luxury Tax Act, 1994
(5)The Taxation Tribunal, 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 send to the Tribunal a copy of such judgement under the seal of the Taxation Tribunal and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly.
