Gujarat Stamp Act, 1958
(1) The Chief Controlling Revenue Authority may state any case— (a) referred to it under sub-section (2) of section 53; (b) on an application made to it by the party interested, within the period in which in the opinion of the Authority is reasonable, raising a substantial question of law for referring the same; or (c) otherwise coming to its notice; and refer such case formulating the precise question 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.