53. Control of and statement of case to, Chief Controlling Revenue Authority.
(1)The powers exercisable by a [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] under [any provision of this Act or any rule or order made thereunder] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] shall in all cases be subject to the control of the Chief Controlling Revenue Authority.(2)If any [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] acting under section 31, section 39 or section 40, 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 send a copy of its decision to the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] who shall proceed to assess and charge the duty (if any) in conformity with such decision.
