(1.) The Chief Controlling Revenue Authority (CCRA), Government of National Capital Territory of Delhi (GNCTD) has made this Reference under Section 57 of the Stamp Act, 1899 seeking a decision on the following issue:
(2.) In accordance with Section 57(2) of the Act providing for decision of such Reference by not less than three Judges of the High Court, the Reference was listed before this Bench.
(3.) The case stated in the Reference Petition is as under: