1. In rules 1 to 5 —
‘Case Stated’ means a case stated, or when the context so requires, proposed to be stated, pursuant to section 16 of the Courts of Justice Act, 1947 (No 20 of 1947).
2. It shall be the duty of the party appointed by the court to have carriage of a case stated, or in the absence of such appointment, of the party who requests that a case be stated, without delay to prepare and submit to any other party to the case, a draft of the case for the agreement of every such other party.
3. The Judge may give such directions in relation to the preparation of the Case Stated as may be appropriate, and the cause or matter shall stand adjourned before the Judge for such limited period as the Judge may allow for the preparation and agreement of the case. It shall be the duty of the party having carriage of the case to submit a draft of the case as agreed, or in default of agreement, as prepared by him to the County Registrar for the Judge not less than 10 days before the adjourned date.
4. In the event that no agreement has been reached, or that no draft has been prepared or submitted within the time allowed, the Judge may refuse to state a case or adjourn the matter for a further short period and the decision of the Judge shall be final. In any event the Judge may, if he sees fit himself, fix the terms of the case and state and sign the same accordingly. The Judge may make such order in relation to the costs of the preparation of the case and the appearances before him as he may deem appropriate.
6. This rule and the subsequent rules apply to a Revenue case stated, or where the context so requires, proposed to be stated, by the Judge, pursuant to section 428 of the Income Tax Act, 1967, as applied by section 430 of the same Act.
7. The party who requires the Judge to state a case shall forthwith send to the appellant or the inspector, as the case may be, a copy of the notice required under section 428(2) of the Income Tax Act, 1967.
8. It shall be the duty of the party who requires such a case to be stated to prepare a draft of the same and within three months from the date of determination of the Judge to send the said draft to the County Registrar for transmission to the Judge, and to send a copy thereof to the appellant or inspector, as the case may be.
9. In the event of failure to comply with the provisions of rule 8, the successful party, whether the appellant or inspector, shall be at liberty himself to prepare a draft of the case stated and to send the same to the County Registrar for transmission to the Judge, in which event a copy of such draft shall be sent to the party who has requested the statement of the case.
10. In the event that no draft case stated has been sent by either party to the Judge within 6 months of the date of the notice required under section 428(2) of the Income Tax Act, 1967, the Judge may himself fix the terms of the case stated and state and sign the same accordingly, and in the alternative, may extend the time for the preparation of a draft of the case and notify the party requesting that a case be stated that unless a draft is submitted within such extended time, he may regard the said request as having been irrevocably withdrawn, and in the event that no draft is submitted within such extended time, the Judge may accordingly treat the said request as having been irrevocably withdrawn, and may refuse to state any case, unless he is satisfied that there are reasonable grounds for the delay and the decision of the Judge shall be final.