Statement of case by other Courts to High Court.

1. (1) If any Court, other than the High Court, feels doubts as to the amounts of duty, to be paid in respect of any instrument under clause (a) of the proviso 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.
2. (2) The High Court shall deal with the case as if it had been referred under section 54, and send a copy of its judgement 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 judgement.
3. (3) Reference 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.

3[(4) Without prejudice to the provisions of section 58, no Court shall take action under this section, (a) where the instrument has already been impounded or a penalty is levied in respect thereof under clause (a) of the proviso to section 34: or

1. (b) in the case to which section 35 applies.]