Suits involving issues required to be decided under this Act.

Finance197562 sections

Statutory text

(1) If a suit instituted in any civil court involves any issues which are required to be settled, decided or dealt with, by the Authorised Officer under this Act, the civil court shall stay the suit and refer such issues to the Authorised Officer for determination.
(2) On receipt of such reference from the civil court, the Authorised Officer shall deal with and decide such issues in accordance with the provisions of this Chapter, and shall communicate his decision to the civil court, and such court shall thereupon dispose of the suit in accordance with the procedure applicable thereto.

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