Sushil Kumar Jain vs State Of U P And 2 Others on 2 August, 2019
32. Thus, for the reasons given above, the judgement of this Court in the case of Akhlaq (supra) does not come in aid of the petitioner. Accordingly, considering the fact that legislature has provided sufficient safeguard in case if there is any evasion of stamp duty by permitting the Government to prefer appeal under Section 56(1-A) of the Act, 1899, and further in case of any doubt regarding the chargeability of stamp duty under Section 31, Section 40 or Section 41, the Collector can refer the matter to the Chief Controlling Revenue Authority, in the opinion of the Court, the submission of learned counsel for the petitioner that the present is a case of evasion of heavy stamp duty which has been brought to the notice to Chief Controlling Revenue Authority by the petitioner and the Chief Controlling Revenue Authority is obliged to refer the matter to the High Court is devoid of merit and is rejected. Further, in the scheme of the Act, the words ''otherwise coming to its notice' used in Section 57 of the Act gives remedy to the private party also who is one of the party to the lis to refer its case to the High Court in case it involves substantial question of law.