Act Number: 2

Act Name: The Indian Stamp Act, 1899

Year: 1899

Enactment Date: 1899-01-27

Long Title: An Act to consolidate and amend the law relating to Stamps,

Ministry: Ministry of Finance

Department: Department of Revenue

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,--
    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.
Notes:
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.
Scroll to Top