58. Control of, and statement of case to, Chief Controlling Revenue Authority. -
(1)The power exercisable by a Collector under Section 12, clause (a) of the first proviso to Section 32, Chapter IV, Chapter V and Chapter VIII shall in all cases be subject to the control of the Chief Controlling Revenue Authority.Notwithstanding anything contained in any other provisions of this Act, any person including the Government aggrieved by an order of the Collector under Section 12, clause (a) of the first proviso to Section 32, Chapter IV, Chapter V and Chapter VIII may, within 60 days from the date of receipt of such order prefer an appeal against such order to the Chief Controlling Revenue Authority, who shall, after giving the parties a reasonable opportunity of being heard, consider the case and pass such order thereon as he thinks just and proper and the order so passed shall be final:Provided that no application for stay of recovery of any disputed amount of stamp duty including interest thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one-third of such disputed amount:Provided further that where the Chief Controlling Revenue Authority passes an order for the stay of the recovery of any stamp duty, interest thereon or penalty, or for the stay of the operation of any order appealed against and such order results in the stay of recovery of any stamp duty, interest thereon or penalty, such stay order shall not remain in force for more than thirty days unless the appellant furnishes adequate security to the satisfaction of the Collector concerned for the payment of the outstanding amount.(2)If any Collector, acting under Section 36, Section 43 or Section 44, 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)The Authority referred to in sub-section (2) 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.(4)Where any order of Collector is partially altered or quashed by the Chief Controlling Revenue Authority, the Collector shall have the power to refund the excess amount of stamp duty, penalty or interest paid under the said order.
