162. (1) If, during the hearing of an appeal under section 160, a question as to the liability to, or the principle of assessment, of, a tax arises on which the officer hearing the appeal entertains reasonable doubt, he may, either of his own motion or on the application of a 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 on the point for the decision of the High Court.
(2) On reference being made under sub-section (1) the subsequent proceeding in the case shall be, s nearly as may be, in conformity with the rules relating to references to the High Court contain in Order XLVI of the first schedule of the Code of Civil Procedure, 1908, or such other rules as are made by the High Court under section 122 of that Code.