Fresh clearance certificate not required where remand continues original litigation and legal questions can be raised later.

A remand proceeding was treated as a continuation of the original litigation, so the earlier clearance from the Committee of Secretaries remained sufficient for the dispute. The Tribunal held that the core exemption and valuation issues had already been placed before the Committee, and a change in the grounds of appeal did not require a fresh clearance because a question of law may be raised at any stage. On that basis, a new clearance certificate was unnecessary, the earlier dismissal was recalled, and the appeal was restored.

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Issues: Whether a fresh clearance certificate from the Committee of Secretaries was required after remand, and whether the appeal could be restored without obtaining such fresh clearance.

Analysis: The Tribunal held that the dispute on remand remained a continuation of the original proceedings, since the core issues relating to exemption and valuation had already been placed before the Committee of Secretaries and the earlier clearance covered the litigation. The change in grounds of appeal did not alter the nature of the proceedings, because a party may raise a question of law at any stage. On that basis, the Tribunal found that a fresh clearance certificate was unnecessary.

Conclusion: Fresh clearance certificate not required; the earlier dismissal order was recalled and the appeal restored.

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