CHIEF CONTROLLING REVENUE AUTHORITYANDSUPERINTENDENT OF ST vs MAHARASHTRA SUGAR MILLS LTD.

The Supreme Court held that the Chief Revenue Authority's power under Section 57 of the Indian Stamp Act is coupled with a duty to refer to the High Court when requested by the affected party. The Court clarified that a High Court order directing the Chief Controlling Revenue Authority to make a reference does not constitute original jurisdiction concerning revenue under Section 226 of the Government of India Act, 1935. The Court affirmed that the High Court can direct a reference even after proceedings have progressed beyond enforcing payment, as per Section 59(2) of the Stamp Act.