Stamp Act, 1899 — section 57

57. Statement of case by Chief Revenue Authority to High Court..—3[(1) The Chief Revenue Authority may state many case referred to it under section 56, sub-section (2), or otherwise coming to its notice and refer such case, with its own opinion thereon, to the High Court].

(2)Every such case shall be decided by not less than three Judges of the High Court 4[* * *] to which it is referred, and in case of difference the opinion of the majority shall prevail.