92
the Supreme Court, the party requiring it shall send to the other
party notice in writing of the fact that the case has been stated on
his application and shall mupply him with a copy of the stated case.
(4) Any Judge of Supreme Court may cause a stated onse to
be sent back for amendment and thereupon the case shall be amended
accordingly.
(5) Any Judge of the Supre
any question of law arising
Court shall hear and determin
the stated case and my in accordance
with the decision of the court upon such question confirm, redios,
increase or annul the assessment determined by the Board, or may
remit the case to the Board with the opinion of the court thereon.
where a case is so remitted by the court, the Board shall revise the
aasexmment the opinion of the court may require,
(6) In any proceedings before the supreme Court under this
section, the court may make such order in regard to costs in
Supreme Court and in regard to the sum paid under sub-section (1)
as to the court my see fit.
(7) Appeals from devisions of the Sup
Court under this
section shall be governed by the provisions of the Supreme Court
Ordinance, 1873, the Code of Civil Procedure, the Full Court Ordinance,
1933, and the Orders and Rules governing appeals to the Privy Council.
71. Where no valid objection or appeal has been lodged within
the time limited by this Chapter against an SÉSMENÉ regards
the amount of the assessable income assessed tłæreby, or where
amount
agreed to
the assessable income has been agreed te under section 49 (2), or where the amount of such assessable income has been determined
on objection or appeal, the assessment determined on appeal, as the case may be, shall be final and oœnolu- sive for all purposes of this Ordinance as regards the amount of
such assessable insom@ I
Provided that nothing in this Chapter shall prevent an
Assessor from making an assessment or additional assessment for any
year of assessment which does not involve re-opening any matter which
has been determined on appeal for the year.
/72.