Commentary on Sections Inconsistency in judgement or practice
97.Section 47 requires the Accountant to submit a report to the Lord President of the Court of Session if the Accountant is of the view that the sheriff courts in Scotland are not consistent in their dealings in relation to judicial factors or factories. The Accountant must propose a rule of practice in relation to the inconsistency identified, and the Lord President may take such action as the Lord President considers appropriate – which may include adopting the rule proposed by the Accountant.