Section 410 in The Bombay Provincial Municipal Corporations Act, 1949
410. Reference to [Civil Appellate Court]. - If, before or on the hearing of an appeal relating to the rateable value or tax, any question of law or usage having the force of law, or the construction of a document arises, the Judge may and on the application of any party to the appeal shall, draw up a statement of the facts of the case and the question so arising, and refer the statement with his own opinion on the point for the decision of the [Civil Appellate Court].
