Section 70. Statement of case by other Court to High Court

(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 2[High Court] to which, if he were the Chief Controlling Revenue Authority, he would, under section 67, refer the same. (2) Such 2[High Court] shall deal with the case as if it had been referred under section 67, and send a copy of its judgement under the seal of the 2[High Court] and the signature of the Registrar to the Chief Controlling Revenue Authority and another like copy to the judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgement. (3) Reference made under sub-section (1) when made by a Court subordinate to a District Court shall be made through the District Court and when made by any subordinate Revenue Court, shall be made through the Court immediately superior.