Clause 53

The Board may at any time and in regard to any appeal, with or without proceeding to the determination of the appeal, state a case on a question of law for the opinion of the High Court.

A case stated shall set forth the facts and any finding of fact by the Board, the decision, if any, of the Board, and the question for the opinion of the High Court, and shall be signed by the chairman or member presiding or in their absence, by any other member attending the sitting at which the appeal was heard.

The secretary shall transmit the case, when stated and signed in accordance with subsection (2), to the High Court, and shall send a copy thereof to the appellant and to the Comptroller.

The High Court may cause a case stated to be returned to the Board for amendment and the Board shall amend the case stated accordingly.

In considering any case stated, the High Court shall give the appellant and the Comptroller an opportunity to present arguments before the Court.

The High Court shall hear and determine any question of law arising on a case stated and may in accordance with its decision thereon confirm, vary or annul any decision by the Board in the appeal, or may remit the case to the Board with the opinion of the Court on that case and the Board shall give effect to the opinion by its decision in the appeal or by revising any previous decision made by it in the appeal to the extent to which that previous decision does not accord with the opinion of the Court.