Identical question of law: declaration may bar re litigation and allow authorities to apply a pending higher court ruling. An assessee may file a prescribed declaration that a question of law in the current case is identical to one pending in another year before a higher court and agree not to raise it in future appeals if the authority applies the other case's final decision. The appellate authority must seek an Assessing Officer's report and hearing, may admit or reject the claim in writing (a final, non appealable order), and if admitted may dispose of the case without awaiting the other decision; the final decision in the other case must later be applied and orders amended if necessary.