Section 54(3) in Pondicherry Court-Fees and Suits Valuation Act, 1972
(3)If the objection was taken in that manner and the appellate Court is satisfied as to both those matters and has not those materials before it, it shall proceed to deal with the appeal under the rules applicable to the Court with respect to the hearing of appeals; but if it remands the suit or appeal, or frames and refers issues for trail, or requires additional evidence to be taken, it shall direct its order to a Court competent to entertain the suit or appeal.
