(2)If any Collector, 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:[Provided that, nothing contained in this sub-section shall apply [in relation to any order of the Collector of the District determining the true market value of the immovable property which is the subject matter of the instrument] [This proviso was added by Maharashtra 16 of 1979, Section 11, (w.e.f. 4-7-1980).] referred to in sub-section (1) of section 32A] [Section 52B was inserted by Maharashtra 18 of 1989, Section 8, (w.e.f. 1-12-1989).].
