Sections 57-59 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
When the Chief Controlling Revenue-authority is in doubt about a stamp duty question, sections 57 to 59 take the matter to the High Court. Section 57 says which High Court and who sits, section 58 lets the Court ask for more particulars, and section 59 deals with the judgment and what the Revenue-authority does with it.
Under section 57(1), the Chief Controlling Revenue-authority may state a case referred to it under section 56(2), or otherwise coming to its notice, and refer it with its own opinion to the High Court for the State where the case arises, or, for a Union territory, to the High Court named in clauses (b) to (f). Under section 57(2), the case is decided by not less than three Judges, and the majority prevails. Under section 58, the Court may refer the case back for additions or alterations. Under section 59, the Court decides the questions and delivers a judgment with grounds, sends a copy under the seal of the Court and the signature of the Registrar, and the Revenue-authority disposes of the case conformably to the judgment.
Where this fits
This article follows the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021); later amendments should be checked. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, so the State of execution must be checked. This article explains the central Act only. Sections 57 to 59 name Union territories and High Courts as they stand in the copy; the reader should check the current law for the High Court that now applies to any territory, and no replacement is named here. If a stamp duty question is heading for the High Court, our legal dispute resolution team can advise on the steps.
The route starts with a Collector's doubt in Section 56. Other courts have their own route in Section 60.
Section 57(1): which cases and which High Court
"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,—"
Two kinds of case may be stated: one referred by a Collector under section 56(2), and one that comes to the authority's notice in any other way. The authority "may" state the case. It is a power.
The High Court to which the case is referred depends on where the case arises. The clauses as printed in the copy are:
| Clause | Where the case arises | High Court |
|---|---|---|
| (a) | A State | The High Court for that State |
| (b) | The Union territory of the Delhi (as printed) | The High Court of Delhi |
| (c) | The Union territory of the Arunachal Pradesh or Mizoram (as printed) | The Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura) |
| (d) | The Union territory of the Andaman and Nicobar Islands | The High Court at Calcutta |
| (e) | The Union territory of the Lakshadweep | The High Court of Kerala |
| (ee) | The Union territory of the Chandigarh (as printed) | The High Court of Punjab and Haryana |
| (f) | The Union territory of Dadra and Nagar Haveli | The High Court of Bombay |
The footnotes record that these clauses were substituted or inserted by adaptation orders between 1956 and 1974; the history is not set out further here. The copy prints a series of asterisks where a clause (bb) was omitted. The reader should check the current law for the position of each territory, since the text consulted is not brought up to date and no comment is made on the present position.
Section 57(2): the bench
"Every such case shall be decided by not less than three Judges of the High Court to which it is referred, and in case of difference the opinion of the majority shall prevail." The footnote says the words "Chief Court or Judicial Commissioner's Court" were omitted by the A.O. 1950.
The two rules are:
- Not less than three Judges. A bench of two Judges is not enough; the text sets a minimum of three.
- Majority prevails. If the Judges differ, the opinion of the majority decides.
Section 58: further particulars
"If the High Court is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue-authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf."
| Element | Text |
|---|---|
| Trigger | The Court is not satisfied that the statements in the case are sufficient to determine the questions raised |
| Power | The Court "may" refer the case back |
| To whom | The Revenue-authority by which it was stated |
| Purpose | To make such additions or alterations as the Court may direct |
The footnote to section 58 notes the omission of the words "Chief Court or Judicial Commissioner's Court" by the A.O. 1948. The copy shows a footnote marker standing for omitted words where those words once stood.
Section 59: judgment and disposal
Sub-section (1): decision and judgment
"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." Two duties are laid on the Court: to decide the questions raised, and to deliver a judgment with grounds. The copy shows a footnote marker for omitted words after "The High Court"; the numbering of footnote markers around sections 59 and 60 does not match the footnotes printed, and the omission is mentioned only for completeness.
Sub-section (2): sending the judgment
"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."
Two steps follow: (i) the Court sends a copy of the judgment, under the seal of the Court and the signature of the Registrar, to the authority that stated the case; and (ii) that authority disposes of the case conformably to the judgment. The authority is bound by the judgment.
Worked example
A Collector in a State refers a doubtful question on the duty on a deed to the Chief Controlling Revenue-authority under section 56(2). The authority is itself in doubt and states the case with its opinion to the High Court for that State under section 57(1)(a). The case is heard by three Judges, and two of them agree. Under section 57(2) the majority opinion prevails. The Court delivers its judgment with its grounds and sends a copy under seal, signed by the Registrar, to the authority. The authority then disposes of the case in line with the judgment, and the Collector acts on the authority's disposal. The text consulted does not describe the form of the statement of case or the hearing.
Practical points
- The reference is made by the Revenue-authority. The text does not give a party a right to demand it under section 57.
- The Court may send the case back under section 58; the case may therefore return before judgment.
- The text consulted contains no time limit for the reference or for the judgment.
- Court fees and rules of procedure are not in the text consulted and are not described here.
Need help with a stamp duty reference?
References to the High Court are rare and technical. Our legal dispute resolution team can help you understand how the statement of case is framed and how the judgment is applied.
Key takeaways
- The Chief Controlling Revenue-authority may state a case from a Collector's reference, or one otherwise coming to its notice, and refer it with its opinion to the High Court.
- The High Court depends on where the case arises: the State's High Court, or the Court named for a Union territory in the copy.
- The case is decided by not less than three Judges, and the majority prevails.
- The Court may refer the case back for additions or alterations, and must deliver a judgment with grounds.
- The Revenue-authority disposes of the case conformably to the judgment received under seal.
Read next
- Section 60 of the Indian Stamp Act, 1899: reference by other courts on stamp duty doubts
- Section 56 of the Indian Stamp Act, 1899: control of the Chief Controlling Revenue-authority
- Section 61 of the Indian Stamp Act, 1899: revision of court orders on sufficiency of stamps
- Adjudication of stamp duty: how to get the Collector's opinion
Disclaimer: Based on the consolidated text of the Indian Stamp Act, 1899 published by the Department of Revenue, whose latest amendment shown is Act 13 of 2021, as consulted on 2 October 2026. Only the central text is covered: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, and State amendments, rules, notifications and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.