https://www.taxtmi.com/caselaws?id=175638 A revenue authority's power to state a case under section 57 of the Stamp Act was held to be coupled with a duty where the assessment turned on a serious and intricate question of law, so the affected party could compel a reference. The High Court's direction was not barred by section 226(1) of the Government of India Act, 1935, because it merely required performance of a statutory duty and did not interfere with recovery of revenue. The direction to state a case was sustained. en-us Sat, 27 May 1950 00:00:00 +0530 Mon, 30 Nov 2015 15:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175638 A revenue authority's power to state a case under section 57 of the Stamp Act was held to be coupled with a duty where the assessment turned on a serious and intricate question of law, so the affected party could compel a reference. The High Court's direction was not barred by section 226(1) of the Government of India Act, 1935, because it merely required performance of a statutory duty and did not interfere with recovery of revenue. The direction to state a case was sustained. Case-Laws Indian Laws Sat, 27 May 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175638