(2)If any [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] 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.
