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The Stamp Act, 1899

( ACT NO. II OF 1899 )

Chapter VI


Statement of case by Chief Revenue-authority to High Court Division, etc.
57.(1) The Chief 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 1[thereon, to the High Court Division]-
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(2) Every such case shall be decided by not less than three Judges of the High Court Division to which it is referred, and in case of difference the opinion of the majority shall prevail.

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