(1) The appellate authority may, if it is satisfied either suo motu or on application by any party to an appeal under section 13 that the decision on the appeal involves a question of law, draw up a statement of the case and refer it to the District Court.
(2) If the District Court is not satisfied that the statement in a case referred under this section is sufficient to enable it to determine the question raised thereby, the court may refer the case back to the appellate authority to make such additions thereto or alterations therein as the court may direct in that behalf.
(3) The District Court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment 1 Substituted by Act 16 of 1977 (w.e.f. 13.06.1977).
9 under the seal of the court to the court to the appellate authority which shall pass orders on the appeal in conformity with such judgment.
(4) For the purposes of this section, “District Court” means the District Court having jurisdiction over the area in which the assessee exercises his profession, art or calling or transacts business or holds appointment.