Appeal.—

Sec. 314. Appeal.— (a) Any person aggrieved by any assessment of a deficiency in tax finally determined by the Commissioners under the provisions of section 308 of this title may appeal to the District of Columbia Tax Court in the same manner and to the same extent as set forth in sections 3, 4, 7, 8, 9, 10, 11, and 12 of title IX of the Act entitled “An Act to amend the District of Columbia Revenue Act of 1937, and for other purposes”, approved May 16, 1938, as amended and as the same may hereinafter be amended. (b) The remedy provided in subsection (a) of this section shall not be deemed to take away from the taxpayer any remedy which he might have under any other provision of law but no suit by the taxpayer for the recovery of any part of the tax imposed shall be instituted or maintained in any court if the taxpayer has elected to file an appeal with76 Stat. 16 respect to such tax, or any part thereof, in accordance with the provisions of subsection (a) of this section.