section 57
Statement of case by Chief Controlling Revenue-authority to High Court.
The Indian Stamp (Chhattisgarh Amendment) Act, 1899Tax189997 sections8 chapters
Chapter VI REFERENCE AND REVISION
Statutory text
- (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,-- 1[(a) if it arises in a State, to the High Court for that State; 2[(b) if it arises in the Union territory of the Delhi, to the High Court of Delhi;] 3* * * * * 4[(c) if it arises in the Union territory of the Arunachal Pradesh or Mizoram, to the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura;)] (d) if it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Calcutta ;
- (e) if it arises in the Union territory of the 5[Lakshadweep], to the High Court of Kerala;] 6[ (ee) if it arises in the Union territory of the Chandigarh, to the High Court of Punjab and Haryana;] 7[(f) if it arises in the Union territory of Dadra and Nagar Haveli, to the High Court of Bombay.]
- (2) Every such case shall be decided by not less than three Judges of the High Court 8*** to which it is referred, and in case of difference the opinion of the majority shall prevail.
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