Section 59 of The Indian Stamp Act, 1899 View Chapter 6

Procedure in disposing of case stated.

   (1)  The High Court, 1*** upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded.

   (2)  The Court shall send to the Revenue-authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-authority shall, on receiving such copy, dispose of the case conformably to such judgment.

1The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1948.