(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 [Commissioner of Stamps] [Substituted for 'Revenue Minister' by Act III of 2006, w.e.f. 6.1.2006.].
