Statement of case by Chief Controlling Revenue-Authority to High — THE INDIAN STAMP ACT, 1899 (2 of 1899)

57. Statement of case by Chief Controlling Revenue-Authority to High 1) e Chief Controlling Revenue-Authority may state any case referred to 57. Statement of case by Chief Controlling Revenue Court.—(1) The Chief Controlling Revenue-Authority may state any case referred to it under section 56 sub-section (2), or otherwise coming to its notice, and refer such Court.—(1) The Chief Controlling Revenue-Authority may state any case referred to it under section 56 sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon.— it under section 56 sub- case, with its own opinion thereon.— (a) if it arises in a State, to High Court for that State; (b) if it arises in the Union territory of Delhi, to the High Court of Delhi; [(c) if it arises in the Union territory of Arunachal Pradesh or Mizoram, to the y High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur or [(c) if it arises in the Union territory of Arunachal Pradesh or aay High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur or ripura); _ ig (d) if Court terises in the Union territory of the Andaman and Nicobar Islands, to the ta; _ (d) if teri High Court at Caiculta; (c) iit arises in the Union territory of "(the Lakshadweep] to the High Court of Kerala, fubs. by GSR 7 (E) PLIL S. co ql, Cated 2-1-1074, Now renamad ee “Lakshadweor” by Act 35 of 1973 (w.o.f. 1.11.1973) _ (ee) if it arises in the Union territory of Chandigarh, to the High Court of Punjab aryana. (ee) if it and Haryana. (f) if it arises in the Union territory of Dadra and Nagar Haveli, to the High Court mbay.] of Bombay.] Every such case shall be decided by not less than three Judges of the High Court to which it is referred, and in case of difference, the opinion of the majority shall prevail. majority shall prevail. Comments and Case-law [This section shows that for the purposes of the Stamp Act at least a note sing payment upon any condition or contingency certain or not will amount to hat for the purposes of the Stamp Act at least a note promising payment upon any condition or contingency certain or not will amount to promissory note an unconditional undertaking under section 4 of the Negotiable Instruments Act cannot be treated as a promissory not. Kochuthressi vs. Devi Das romissory note an unconditional undertaking under section 4 of the Negotiable Instruments Act cannot be treated as a promissory not. Kochuthressi vs. Devi Das AIR 1988 Ker 282.] Instruments Act can AIR 1988 Ker 282.] Power of High Court to call for further particulars as to case stated.— Procedure in disposing of case stated.—(1) The High Court upon the The Court shall send to the Revenue-authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-Authority shall, on receiving such copy dispose of the case conformably to such judgment. Statement of cases by other Courts to High Court.—(1) If any Court other than a Court mentioned in section 57, feels doubt as to the amount of duty to ve paid in respect of any instrument under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court to which, if he were the Chief Controlling Revenue-Authority, he would, under section 57, refer the same. Such Court shall deal with the case as if it had been referred under section 57, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Chief Controlling Revenue-Authority and another like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case the Registrar to the Chief Controlling Revenue-Authority and another like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment. References made under-sub-section (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the Court immediately superior. Revision of certain decisions of Courts regarding the sufficiency of stamps.—(1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (5 of 1898), makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment If such Court, after such consideration, is of opinion that such instrument

Section 57