Statement of case by the Government or other authority specified by the Government to High Court

(1) The Government or such other authority as may be specified by Government in this behalf may state any case referred to it under sub-section (2) of section 54 or otherwise coming to its notice, and refer such case, with its own opinion thereon, to the High Court. (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. TRANSFER OF LEASE by way of assignment and under-lease: The same duty as a Conveyance (No. 21) for a consideration equal to the amount of the consideration for the transfer. Exemption: The transfer of any lease exempt from duty.