If the High Court
1*** is not satisfied that the statements contained in the case are sufficient to enable it to determine the
questions raised thereby, the Court may refer the case back to the Revenue-authority by which it was
stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.
1. The words Chief Court or Judicial Commissioners Court omitted by the A.O. 1948.
Chapter V — REFERENCE AND REVISION