Identical question of law declaration halts repetitive tax appeals and binds future appellate contention once admitted. Procedure permits an assessee to file a prescribed declaration asserting that a question of law in a current assessment or appeal is identical to one pending before a higher court; the Assessing Officer or appellate authority must obtain an officer's report if applicable, decide in writing to admit or reject the claim, and, if admitted, may dispose of the relevant case without awaiting the higher court's final decision, after which the final decision applies and the admission order is final and not challengeable.