(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