(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 1[Commissioner of Stamps].
(2) If any Collector, acting under section 31, section 40, or section 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 2]Commissioner of Stamps].
(3) 3[Such authority after giving a reasonable opportunity of being heard to the parties concerned, shall consider] the case and send a copy of its decision to the Collector, who shall, proceed to assess and charge the duty (if any) in conformity with such decision.
(2) If any Collector, acting under section 31, section 40, or section 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 2]Commissioner of Stamps].
(3) 3[Such authority after giving a reasonable opportunity of being heard to the parties concerned, shall consider] the case and send a copy of its decision to the Collector, who shall, proceed to assess and charge the duty (if any) in conformity with such decision.
1. Substituted for Government by Act XII of 2011, s. 35. 2. Substituted for Revenue Minister by Act III of 2006. 3. Substituted for the words Such authority shall consider substituted by Act XII of 2011, s. 35.