Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Indian Stamp Act Reference to High Court Nature of power to refer |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Indian Stamp Act, 1899 (2 of 1899) Government of India Act, 1935 (0 of 1935) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Indian Stamp Act (Il of 1899), ss. 57, 59 (2)—Reference to High Court—Nature of power to refer—Duty to refer on request of party affected—Order directing Chief Controlling Authority to refer—Whether “matter concerning revenues" —]urisdiction of Original Side of High Court—Government of India Act, 1935, S. 266 (1).The power conferred on the Chief Revenue Authority by Sec, 57 of the Indian Stamp Act, to make a reference to the High Court is not intended for the benefit of the Revenue Authority alone, but ensures, also for the benefit of the party affected by the assessment. It is therefore coupled with a duty to make a reference when he is called upon to do so by the party affected, and if he declines to do so, it is within the power of the Court to direct him to discharge that duty) and make a reference to the Court.The order of a High Court to a revenue officer to do his duty would not be the exercise of original jurisdiction in a matter concerning the revenue within the meaning of Sec. 226 of the Government of India Act, 1935, and the jurisdiction of the High Court to direct the Chief Controlling Revenue Authority to make a reference under Sec. 57 of the Stamp Act was not barred by Scc. 226 of the Government of India Act.The fact that the proceedings had passed beyond the stage of enforcing payment does not prevent the High Court from directing the Revenue Authority to make a reference, for, if the opinion of the Court on the reference is against the Revenue Authority he will have to refund whatever has been recovered in excess, under Sec. 59 (2) of the Act. . |
Judge | Honble Mr. Justice Harilal Jekisundas Kania |
Neutral Citation | 1950 INSC 20 |
Petitioner | Chief Controlling Revenue Authority And Superintendent Of Stamps |
Respondent | Maharashtra Sugar Mills Ltd. |
SCR | [1950] 1 S.C.R. 536 |
Judgement Date | 1950-05-27 |
Case Number | 12 |
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