(1)if any Court, 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] [Substituted, by Rajasthan Act 7 of 2004 [27-5-2004]], to which, if he were the Chief Controlling Revenue Authority, he would, under section 67, refer the same.
