(1)When any instrument, whether executed or not and whether previously stamped or not is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty, if any, with which it is chargeable, and pays a fee of such amount (not exceeding ten rupees and not less than one rupee) as the Collector may in each case direct, the collector shall determine the duty, if any, with which, in his judgement, the instrument is chargeable.
