1. On 2nd May, 2016 when this reference first came up before this Bench the following order was passed:-

“1. This is a reference by the Chief Controlling Revenue Authority (CCRA), Delhi under Section 57 of the Stamp Act, 1899 posing the following question:

“Whether the notification no.13 of 25-12-1937 extending benefit of remission in stamp duty in case of subsidiary companies as applicable in the then province of Delhi has any continuous validity and applicability in view of notification no. GSR 894 dated 30.09.1958 by which the central government extended the Indian Stamp (Punjab Amendment) Act, 1958 replacing the previous and then prevalent stamp law in union territory of Delhi w.e.f. 01-10-1958.”

2. No Roster having been designated for such reference, The matter upon filing has been specially marked.

3. Section 57 of the Act is as under:

“57. Statement of case by Chief Controlling Revenue-Authority to High Court:-

(1) The Chief Controlling Revenue-Authority may state any case referred to it under Section 56, sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon,-

(a) if it arises in a State- to the High Court for that State;