56. Control of [* * *] [Omitted 'Government' by Act No. XII of 2011, dated 25th April, 2011.] and statement of case to [Commissioner of Stamps] [Substituted for 'Revenue Minister' by Act III of 2006, w.e.f. 6.1.2006.].
(1)The powers exercisable by a Collector under Chapter IV and Chapter V and under clause (a) of the first proviso to section 26 shall in all cases be subject to the control of the [Commissioner of Stamps] [Substituted 'Government' by Act No. XII of 2011, dated 25th April, 2011.].(2)If any Collector, acting under section 31, section 40, or section 41, 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 [Commissioner of Stamps] [Substituted for 'Revenue Minister' by Act III of 2006, w.e.f. 6.1.2006.].(3)[ Such authority after giving a reasonable opportunity of being heard to the parties concerned, shall consider.] [Substituted by Act No. XII of 2011, dated 25th April, 2011.]
