(1)The powers exercisable by a Collector under [Chapter III [***] [These words and figures were substituted for the words and figures Chapter IV and chapter V by Gujarat 19 of 1965 Section 3.], Chapter IV and Chapter V] and under clause (a) of the first proviso to section 27 shall in all cases be subject to the control of the Chief Controlling Revenue Authority:[Provided that the Chief Controlling Revenue Authority shall not entertain an application made by a person under sub-section (1),unless,-(a)such application is presented within a period of [ninety days] from the date of order of the Collector.(b)such person deposits twenty-five per cent, of the amount of duty or as the case may be amount of difference of duty payable by him in respect of subject matter of the instrument for which application has been made:][Provided further that where in any particular case the Chief Controlling Revenue Authority is of the opinion that the deposit of the amount by the applicant may cause undue hardship to him, the authority may in its description, either unconditionally or subject to such conditions as it may think fit to impose, dispense with a part of the amount deposited so however that the part of the amount so dispensed with shall not exceed fifty per cent, of the amount deposited or required to be deposited.]
