(1)When any instrument, whether executed or not, and whether previously stamped or not, is brought to the Collector, and 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 for. Rupees One hundred (subject to such other amount as may be fixed by the State Government by notification in the Gazette), the Collector shall determine the duty (if any) with which, in his judgment, the instrument is chargeable.
