BANARSI DAS AHLUWALIA vs THE CHIEF CONTROLLING REVENUE AUTHORITY, DELHI

The Supreme Court held that under Section 57(1) of the Indian Stamp Act, 1899, the Chief Controlling Revenue Authority is obligated to refer a case to the High Court if it involves a substantial question of law, regardless of whether there is a pending case. The Court clarified that the right to have a case referred does not depend on the existence of a pending case, and thus, the Authority erred in refusing to state the case. The dismissal of the writ petition by the High Court was also found to be incorrect as the question regarding the nature of the document was substantial.