Section 59

Chapter VI: REFERENCE AND REVISION 56. Control of, and statement of case to, Chief Controlling Revenue Authority.—(1) The powers exercisable by a Collector under Chapter IV and Chapter V & under clause (a) of the first proviso to section 26 shall in all cases be subject to the control of the Chief Controlling Revenue authority. (2) lf any Collector, acting under section 31, section 40 or section 41, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion thereoi) for the decision of the Chief Controlling Revenue-authority. (3) Such authority shall consider the case and send a copy of its decision to the Collector, who shall proceed to assess and charge the duty (if any) in conformity with such decision. Comments and Case-law [The Chief Controller revenue authority has full power to interfere with the Collector's order provided it was found to be erroneous. Tindeshwar Dayal vs. Maheshwar Dayal, AIR 1990 SC 485.] 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 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 the Union territory of Arunachal Pradesh or Mizoram, to the aay High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur or ripura); _ (d) if terises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Caiculta; (c) iit arises in the Union territory of "(the Lakshadweep] to the High Court of Kerala, 1. fubs. by GSR 7 (E) PLIL S. co ql, Cated 2-1-1074, 2. Now renamad ee "Lakshadweor" by Act 35 of 1973 (w.o.f. 1.11.1973) | Section 59: Procedure in disposing of case stated 59. Procedure in disposing of case stated.—(1) The High Court upon the hearing of any such case, shall decide the questions raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded. (2) The Court shall send to the Revenue-authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-Authority shall, on receiving such copy dispose of the case conformably to such judgment.