Section 130D - Decision of High Court or Supreme Court on the case stated

Judicial determination of questions of law requires Appellate Tribunal and proper officers to conform to court judgments.

Section 130D mandates that the High Court or Supreme Court decide the questions of law in a case stated, deliver a reasoned judgment, and send a certified copy under seal and registrar signature to the Appellate Tribunal, which must pass orders to dispose of the case in conformity with that judgment; where the High Court decides an appeal under the related provision, the proper officer must give effect to the order based on a certified copy, and the courts have discretion over costs of such references or appeals excluding the reference fee.