(1)subject to such conditions and limitations as may be prescribed, the assessee may, within thirty days of the date upon which he is served with notice of an order under sub-section (4) of section 9, require the appellate authority to refer to the District Court any questions of law arising out of such requisition, and the appellate authority may, within sixty days of the receipt of such requisition ,draw up a statement of the case and refer it to the District Court.(2)If the District Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, the Court may refer, the case back to the appellate authority to make such additions thereto or alterations therein as the court may direct in that behalf.(3)The district court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the court to the appellate authority which shall pass such orders as are necessary to dispose of the case conformably to such judgment.(4)The decision of the District Judge on such reference shall be final.(5)Notwithstanding that a reference has been made under this section to the District Court, basic tax shall be payable in accordance with the assessment made in the case:Provide that if the amount of assessment is reduce as a result of such reference the amount overpaid shall be refunded.(6)For the purposes of this section , "District Court" means the District Court having jurisdiction over the area in which the land on which basic tax has been levied is situate.
