62. Determination of disputed questions. - (1) If any question arises, otherwise than in proceedings before a court, or proceedings under section 41 or 44, whether for the purposes of this Act-
(a)any person, society, club or association or any firm or any branch or department of any firm is a dealer, or(b)any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term, or(c)any transaction is a sale or purchase, or(d)any particular dealer is required to be registered, or(e)any tax is payable in respect of any particular sale or purchase or if tax is payable the rate thereof,the Commissioner shall make an order determining such question.(2)The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respects any sale or purchase effected prior to the determination.(3)If any such question arises from any order already passed under this Act or any earlier law, no such question shall be entertained for determination under this section; but such question may be raised in appeal against, or by way of revision of such order.
