Chapter VI REFERENCE AND REVISION

(1) The powers exercisable by a 1[Deputy Commissioner]1 under 1[any provision of this Act or any rule or order made thereunder]1 shall in all cases be subject to the control of the Chief Controlling Revenue Authority.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962

1. (2) If any 1[Deputy Commissioner]1 acting under section 31, section 39 or section 40, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case and refer it with his own opinion thereon, for the decision of the Chief Controlling Revenue Authority.
2. (3) Such authority shall consider the case and send a copy of its decision to the 1[Deputy Commissioner]1 who shall proceed to assess and charge the duty (if any) in conformity with such decision.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962

¹ Inserted by Act 24 of 1999 w.e.f. 18.8.1999

(1) The Chief Controlling Revenue Authority may except where the matter is pending before an appellate authority under this Act, suo-motu, within a period of five years from the date of the order passed under this Act by the Deputy Commissioner or such other officer authorised by the State Government in this behalf, call for and examine the records relating to such order or proceedings taken under this Act by the Deputy Commissioner or the authorised officer, and if after such examination it has reason to believe that the order so made or proceedings so taken is erroneous or are not in accordance with the provisions of this Act or prejudicial to the interest of the revenue, it may after giving the parties interested an opportunity of being heard, pass an order in writing confirming, modifying or setting aside such order and direct the Deputy Commissioner or the authorised officer, as the case may be to collect the difference of duty, if any payable in accordance with the provisions of section 46: Provided that in appropriate cases, the Chief Controlling Revenue Authority may order stay of operation of the order under revision, pending hearing of the case.

1. (2) The Chief Controlling Revenue Authority may for the purpose of sub-section (1), require the concerned person to produce before it, the instrument and examine such instrument to determine whether any duty is chargeable or the duty is short levied or improperly levied on account of any wilful mis-statement or suppression of facts made or of contravention of any of the provisions of this Act or rules made thereunder by such person with intent to evade payment of duty.]1

(1) The Chief Controlling Revenue Authority may, state any case referred to it under sub-section (2) of section 53 or otherwise coming to its notice, and refer such case, with its own opinion thereon, to the High Court.

1. (2) Every such case shall be decided by not less than three Judges of the High Court, and in case of difference, the opinion of the majority shall prevail.

If the High Court is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.

(1) The High Court, upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded. (2) 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.

1. (2) 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.

(1), If any Court, other than the High Court, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 34, 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.

1. (2) Such Court shall deal with the case as if it had been referred under section 54, 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 conformably to such judgment.
2. (3) References made under sub-section (1), when made by a Court subordinate to a District

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, makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 34, the Court to which appeals lie from, or references are made by, such first mentioned Court may, of its own motion or on the application of the 1[Deputy Commissioner]1, take such order into consideration

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

1. (2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 34, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced.
2. (3) When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the 1[Deputy Commissioner]1 and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument.
3. (4) The 1[Deputy Commissioner]1 may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 41, or in section 42, prosecute any person for any offence against the stamp-law which the 1[Deputy Commissioner]1 considers him to have committed in respect of such instrument:
   • (a) no such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under section 34, is paid to the 1[Deputy Commissioner]1 unless he thinks that the offence was committed with an intention of evading payment of the proper duty;
   • (b) except for the purpose of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 41.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962. Provided that,—

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.