(1)If during the hearing of an appeal under Section 153, a question as to the liability to, or the principle of assessment of a tax arises on which the office hearing the appeal entertains reasonable doubt, he may, either of his own motion, or on the application of the person interested, draw up a statement of the facts of the case and the point on which doubt is entertained and refer the statement with his own opinion for the decision of the High Court.(2)On reference being made under Sub-section (1), the subsequent proceeding in the case shall, be as nearly as may be, in conformity with the rules relating to reference to the High Court contained in Order XLVI of the First Schedule of the Code of Civil Procedure, Act 5 of 1908 or such other rules as are made by the High Court under Section 122 of the said Code.
