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Indian Stamp Act, 1899

Section 57: Statement of case by Chief Controlling Revenue-authority to High Court

(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 the Delhi, to the High Court of Delhi;]

* * * * *

[(c) if it arises in the Union territory of the Arunachal Pradesh or Mizoram, to the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura;)] (d) if it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Calcutta ;

(e) if it arises in the Union territory of the [Lakshadweep], to the High Court of Kerala;]

[ (ee) if it arises in the Union territory of the Chandigarh, to the High Court of Punjab and Haryana;]

[(f) if it arises in the Union territory of Dadra and Nagar Haveli, to the High Court of Bombay.]

(2) Every such case shall be decided by not less than three Judges of the High Court *** to which it is referred, and in case of difference the opinion of the majority shall prevail.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 57