(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,--
1[(a) if it arises in a State, to the High Court for that State;
2[(b) if it arises in the Union territory of the Delhi, to the High Court of Delhi;]
3* * * * *
4[(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 5[Lakshadweep], to the High Court of Kerala;]
6[ (ee) if it arises in the Union territory of the Chandigarh, to the High Court of Punjab and Haryana;]
7[(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 8*** to which it is referred, and in case of difference the opinion of the majority shall prevail.
1[(a) if it arises in a State, to the High Court for that State;
2[(b) if it arises in the Union territory of the Delhi, to the High Court of Delhi;]
3* * * * *
4[(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 5[Lakshadweep], to the High Court of Kerala;]
6[ (ee) if it arises in the Union territory of the Chandigarh, to the High Court of Punjab and Haryana;]
7[(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 8*** to which it is referred, and in case of difference the opinion of the majority shall prevail.
Source footnotes
1. Subs. by the A.O. (No. 2) 1956, for clauses (a) to (g).2. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968,
s. 3 and Sch. for clause (b) (w.e.f. 1-11-1966).
3. Clause (bb) ins. by s. 3 and Sch. ibid. And omitted by the State of Himachal Pradesh (Adaptation of Law on Union Subjects) Order, 1973, s. 3 and Sch. (w.e.f. 25-1-1971).
4. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order 1974, s. 3 and Sch. for clause (c) (w.e.f. 21-1-1972).
5. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and Sch. for "the Laccadive, Minicoy and Amindivi Islands" (w.e.f. 1-11-1973).
6. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, s. 3 and Sch. (w.e.f. 1-11-1966).
7. Ins. by Reg. 6 of 1963, s. 2 and the First Sch.
8. The words Chief Court or Judicial Commissioners Court omitted by the A.O. 1950.
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Instruments chargeable with duty.Section 3A · [Repealed.].Section 4 · Several instruments used in single transaction of sale, mortgage or settlement.Section 5 · Instruments relating to several distinct matters.Section 6 · Instruments coming within several descriptions in Schedule I.Section 7 · Policies of sea-insurance.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.