Section 55 of The Kerala Stamp Act, 1959 (No.17 of 1959) View Chapter 6

Statement of case by the Government or other authority specified by the Government to High Court

(1) The Government or such authority as may be specified by Government in this behalf may state case referred to it under subsection (2) of section 54 or otherwise coming to its notice, and refer such case, with its own opinion thereon, to the High Court.

(2) Every such case shall be decided by not less than three Judges of the High Court, and in case of difference, the opinion of the majority shall prevail.