Indian Stamp Act : CONTROL OF, AND STATEMENT OF CASE TO, CHIEF CONTROLLING REVENUE--AUTHORITY Indian Bare

Indian Stamp Act,1899

Act No : 2

Section : CONTROL OF, AND STATEMENT OF CASE TO, CHIEF CONTROLLING REVENUE--AUTHORITY

SECTION 56: CONTROL OF, AND STATEMENT OF CASE TO, CHIEF CONTROLLING REVENUE--AUTHORITY
(1) The powers exercisable by a Collector under Chapter IV and Chapter V and under clause (a) of the first proviso to section 26- shall in all cases be subject to the control of the Chief Controlling Revenue-authority.
(2) If any Collector, acting under section 31-,section 40-orsection 41-, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue-authority.
(3) Such authority shall consider the case and a copy of its decision to the Collector, who shall proceed to assess and charge the duty (if any) in conformity with such decision.