(1)If any Court, other than a Court mentioned in section 57, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 35, 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 [* * *] [The words "Chief Court or Judicial Commissioner's Court" omitted by A.O.1948.] to which, if he were the Chief Controlling Revenue-authority, he would, under section 57, refer the same
