Indian Stamp Act,1899

Act No : 2

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Section : STATEMENT OF CASE BY OTHER COURTS TO HIGH COURT

SECTION 60: STATEMENT OF CASE BY OTHER COURTS TO HIGH COURT
(1) If any Court, other than a Court mentioned in section 57-, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 35-, 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 to which, if he were the Chief Controlling Revenue-authority, he would, under section 57-, refer the same.
(2) Such Court shall deal with the case as if it had been referred under section 57-, 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 other like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment.
(3) References 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.

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