(1)If any Court, other than a Court mentioned in Section 59, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to Section 39, the Judge may draw up a statement of the case and refer, it, with his own opinion thereon, for the decision of the High Court to which, if he were the Chief Controlling Revenue Authority, he would, under Section 59, refer the same.
