(2)If any Collector, acting under section 31 [section 32A,] [These words, figures and letter were inserted by Gujarat 21 of 1982 Section 18] 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.
