Identical question of law: procedure allows assessee to stay raising the question in appeals by filing a verified declaration. Where an assessee claims a question of law in a current assessment or appeal is identical to one pending in another higher court proceeding, the assessee may file a prescribed verified declaration to the Assessing Officer or appellate authority; the authority must seek an Assessing Officer's report if appropriate, may allow hearing, and may admit or reject the claim in writing. If admitted, the authority may dispose of the relevant case without awaiting the higher court decision, the assessee is barred from raising that question in appeal, and the final decision in the other case must be applied and orders amended if necessary.