(1) If any Court, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 39, the judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the 2[High Court] to which, if he were the Chief Controlling Revenue Authority, he would, under section 67, refer the same.
(2) Such 2[High Court] shall deal with the case as if it had been referred under section 67, and send a copy of its judgement under the seal of the 2[High Court] and the signature of the Registrar to the Chief Controlling Revenue Authority and another like copy to the judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgement.
(3) Reference 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.
(2) Such 2[High Court] shall deal with the case as if it had been referred under section 67, and send a copy of its judgement under the seal of the 2[High Court] and the signature of the Registrar to the Chief Controlling Revenue Authority and another like copy to the judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgement.
(3) Reference 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.
Source footnotes
2. Substituted by Act No. 7 of 2004 (w.e.f. 27.5.2004) for the words Tax Tribunal.आगे पढ़ें / Continue reading
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Instrument chargeable with dutySection 4 · Payment of stamp duty in cashSection 5 · Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlementSection 6 · Instrument relating to several distinct mattersSection 7 · Instruments coming within several descriptions in the ScheduleSection 8 · Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original documentIndia Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.