Wealth tax procedure allows an assessee to declare identical legal questions to avoid repetitive appeals and bar relitigation. An assessee may file a prescribed, verified declaration that a question of law in his relevant case is identical to one pending in another case; the Assessing Officer or appellate authority will obtain the Assessing Officer's report, may admit or reject the claim, and if admitted may dispose of the relevant case without awaiting the other case's final decision, with the assessee barred from raising that question in further appeals; the final decision in the other case is thereafter applied and prior orders amended conformably, and the admission/rejection order is final.