(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,—
(a) if it arises in a State, to the High Court for that State;
(b) if it arises in the Union territory of Delhi, to the High Court of Delhi;
(c) if it arises in any other Union territory, to the High Court having jurisdiction in relation to that territory.
(2) Every such case shall be decided by not less than three Judges of the High Court to which it is referred, and the majority decision shall be communicated to the Chief Controlling Revenue-authority.
Legal Commentary & Landmark Judgments: Section 57
Section 57 of the Indian Stamp Act, 1899 provides for the reference of substantial questions of stamp law by the Chief Controlling Revenue-Authority (CCRA) to the High Court by way of a stated case.
Under sub-section (2), every such case shall be decided by not less than three Judges of the High Court. While the power of reference appears discretionary on its face, the Supreme Court has ruled that where a substantial question of law affecting revenue or public rights arises, the CCRA has a public duty to state a case to the High Court, and a writ of mandamus will lie to compel reference.
Section 57 is the highest appellate resort against oppressive revenue assessments. If the CCRA refuses to reconsider an erroneous stamp duty demand involving substantial questions of statutory interpretation, the taxpayer can approach the High Court under Article 226 for a mandamus directing the CCRA to state a case under Section 57.