(1)When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that office as to the duty (if any) with which it is chargeable, and pays [a fee of one hundred rupees] [Substituted for 'a fee of such amount (not exceeding five rupees and not less than fifty Paise as the Collector may in each case direct' by Act No. XII of 2011, dated 25th April, 2011.], the Collector shall determine the duty (if any) with which, in his judgment, the instrument is chargeable.
