(1)When any instrument, whether executed or not and whether previously stamped or not is brought to the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962], 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 [one hundred rupees] [Substituted by Act 24 of 1999 w.e.f. 18.8.1999], the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] shall determine the duty (if any) with which, in his judgment, the instrument is chargeable.
