Supreme Court of India

Chief Controlling Revenue Authority v. Superintendent of Stamps and Maharashtra Sugar Mills Ltd.

Neutral citation
Reported as [1950] 1 S.C.R. 536
Bench Harilal Jekisundas Kania J.
Decided 27 May 1950

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Indian Stamp Act (II of 1899), ss. 57, 59 (2)-Reference lo High Court-Nature of power .to refer-Duty to refer on reque.11 of party affected-Order directing Chief Controlling Authority to refer-Whether "matter concerning revenues"-furisdiction of Original Side of High Court-Government of India Act, 1935, s. 266(1). The power conferred on the Chief Revenue Authority by Sec. 57 of the Indian Stamp Act, to make a reference to the High Court is not intended for the benefit of the Revenue Authority alone, but ensures, also for the benefit of the party affected by the assessment. It is th~reforc

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