56. Control of, and statement of case to, Chief Controlling Revenue-authority.
(1)The powers exercisable by a Collector under Chapter IV and Chapter V [and under clause (a) of the first proviso to section 26] [Inserted by Act 15 of 1904, Section 7.] shall in all cases be subject to the control of the Chief Controlling Revenue-authority(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 Chief Controlling Revenue-authority(3)Such authority shall consider the case and send a copy of its decision to the Collector, who shall proceed to assess and charge the duty (if any) in conformity with such decision
