law: Indian Stamp Act, 1899 
  60. Statement of case by other courts to High Court 
  (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 64[*
  
  * *] to which, if he were the Chief Controlling Revenue-authority, he would,
  
  under section 57, refer the same.
  (2) Such court shall deal with the case as if it had been
  
  referred under section 57, and send a copy of its judgment under the seal of
  
  the court and the signature of the Registrar to the Chief Controlling Revenue-authority
  
  and other like copy to the Judge making the reference, who shall, on receiving
  
  such copy, dispose of the case conformably to such judgment.
  (3) References 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.