Wanchoo, C. J.—These are two connected civil references by the Board of Revenue under sec. 57 of the Stamp act as adapted to Rajasthan by the Rajasthan Stamp Law (Adaptation) Act (No. VII of 1952) (hereinafter to be referred to as the Rajasthan Act). As the point raised in the two references is exactly the same, we propose to decided it by one judgment.

2. We set out briefly the facts which have led to these references. Two suits were pending before the Civil Judge, Gangapur on two Hundis. In both cases the Hundis are said to bear sufficient stamps but of improper description. Therefore, the plaintiffs of the two suits applied to the Collector for a certificate under sec. 37 of the Stamp Act. The Collector refused to give the certificate holding that he could not issue a certificate under that section till rules were framed by the State Government as provided therein. He was of the view that the Jaipur Stamp Rules which were in force could not be said to have continued after the coming into force of the Rajasthan Act. Thereupon, the two plaintiffs brought the matter to the notice of the Board of Revenue under sec. 56(1) of the Stamp Act and the Board has made these references under sec. 57 of the Stamp Act as it is of the opinion that the Jaipur Stamp Rules continued in force after the Rajasthan Act came into force by virtue of this first proviso to sec. 6 of the Rajasthan Act. The Board has prayed that necessary direction be issued in this matter by this Court after declaring the law.

3. A preliminary objection has been raised on behalf of Bhagwan Sahai, the opposite party, that the Board has no jurisdiction to make a reference to this Court under sec. 57 of the Stamp Act, and the argument is that the Collector having decided the matter, there is nothing pending before him, and the Board has no jurisdiction to interfere under sec. 56 and therefore cannot make a reference under sec. 57. In support of this argument reliance is placed on a number of cases relating to sec. 40 sub-sec. (2) of the Stamp Act.

4. Sec. 57 gives power to the Chief Controlling Revenue Authority, namely, the Board of Revenue, to state any case to this Court, which may have been referred to it under sec. 56(2) or which might have otherwise comes to its notice. The present is not a case referred to the Board under sec. 56(2). It is a case which came to its notice otherwise. The power of the Board to make a reference to this Court under sec. 57 is in very wide term, and it can refer any case to this Court which comes otherwise to its notice. All that is necessary to make a reference competent is that there should be a case pending before any revenue authority in order to enable it under sec. 59(2) of the Stamp Act to dispose of the case conformably to the judgment of the High Court, which is to be forwarded to the Revenue Authority.

5. This raises the question whether a case can be said to be pending before the Board of Revenue Authority that has made the reference. In order to decide this, we have to consider what are the powers of the Board of Revenue as the Chief Controlling Revenue Authority under sec. 56(1) of the Act. That section reads as follows—

"The power exercisable by a Collector under Chapter IV and V, and under cl. (a) of the first proviso to sec. 56 shall in all cases be subject to the control of the Chief Controlling Revenue Authority."

The present is a case under sec. 37 which falls in Chapter IV. Therefore, the powers exercisable by a Collector under sec. 37 are subject to the control of the Board of Revenue. It has, however, been contended on behalf of Bhagwan Sahai that under sec. 56(1) the Board of Revenue can only pass orders while the case is pending before the Collector and that after the Collector has decided a case under chapter IV or Chapter V, or under clause (a) of the first proviso to sec. 26, the Board of Revenue has no power to revise it. Stress in this connection is laid on the words "powers exercisable by a Collector", and it is

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