(2)If, on the hearing of an appeal under this section, any question as to the liability to, or the principle of assessment of, a tax arises on which the officer hearing the appeal entertains reasonable doubt, he may, either of his own motion or on the application of the appellant, draw up a statement of the facts of the case and the pointon which doubt is entertained, and refer the statement with his own opinion on the point for the decision of the High Court.
