section 54
Statement of case by Chief Controlling Revenue Authority to High Court.
The Bombay Stamp Act, 1958Tax195862 sections6 chapters
Chapter VI REFERENCE, REVISION AND APPEAL
Statutory text
[(1) The Chief Controlling Revenue Authority may state any case--
- (a) referred to it under sub-section (2) of section 53;
- (b) on an application made to it by the party interested, within the period which in the opinion of the Authority is reasonable, raising a substantial question of law for referring the same; or
- (c) otherwise coming to its notice; and refer such case formulating the precise question 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.
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