(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.
