54. 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 subsection (2) of section 53, or otherwise coming to its notice and refer such case, with its own opinion thereon, to the High Court.(1A)[ Notwithstanding anything contained in sub-section (1), any person aggrieved by the decision of the Chief Controlling Revenue Authority under section 53 regarding the amount of duty with which any instrument is chargeable may, if the amount of duty payable as a result of such decision in a case where the instrument is not charged with any duty or the amount required to make up such duty in a case where the instrument is charged with insufficient duty, exceeds rupees two thousand, by application presented within a period of sixty days from the date of such decision and accompanied by a fee of rupees one hundred, require the Chief Controlling Revenue Authority to draw up a statement of the case and refer it to the High Court and the Chief Controlling Revenue Authority shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it to the High Court:Provided that the Chief Controlling Revenue Authority may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days.] [Sub-Section (1A) was inserted by Gujarat 19 of 1965, Section 4(i)](2)Every such case shall be decided by not less than three Judges of the High Court and in case of difference, the opinion of the majority shall prevail.(3)[ The costs of any reference to the High Court made under sub-section (1A) which shall not include the fee for making the reference shall be in the discretion of the High Court.] [Sub-section (3) was inserted by Gujarat 19 of 1965, Section 4(ii)]
