Section 14A(2) in The Appellate Side Rules of The High Court at Calcutta
(2)If the court is satisfied that the case so transferred involves a substantial question of law, the case shall be laid before such Bench as the Chief Justice may direct. The Bench so constituted shall thereupon, after service of notice on the parties, proceed to determine, in the first instance, whether the point of law can be decided without entering into questions of fact. If in the opinion of the Bench, the question of law involved in the case can be decided without disposing of the whole case, then it will give its decision on such point after such hearing as it may consider necessary and thereafter the records of the lower court, together with the opinion of the Bench, shall be transmitted back to the lower court for disposing of the case in accordance with law.
