Section 57

Chapter VI: REFERENCE AND REVISION 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 & under clause (a) of the first proviso to section 26 shall in all cases be subject to the control of the Chief Controlling Revenue authority. (2) lf 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 thereoi) 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. Comments and Case-law [The Chief Controller revenue authority has full power to interfere with the Collector's order provided it was found to be erroneous. Tindeshwar Dayal vs. Maheshwar Dayal, AIR 1990 SC 485.] 57. Statement of case by Chief Controlling Revenue-Authority to High Court.—(1) The Chief Controlling Revenue-Authority may state any case referred to it under section 56 sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon.— (a) if it arises in a State, to High Court for that State; (b) if it arises in the Union territory of Delhi, to the High Court of Delhi; [(c) if it arises in the Union territory of Arunachal Pradesh or Mizoram, to the aay High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur or ripura); _ (d) if terises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Caiculta; (c) iit arises in the Union territory of "(the Lakshadweep] to the High Court of Kerala, 1. fubs. by GSR 7 (E) PLIL S. co ql, Cated 2-1-1074, 2. Now renamad ee "Lakshadweor" by Act 35 of 1973 (w.o.f. 1.11.1973) | Section 57: Statement of case by Chief Controlling Revenue-Authority to High Court 57. Statement of case by Chief Controlling Revenue-Authority to High Court.—(1) The Chief Controlling Revenue-Authority may state any case referred to it under section 56 sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon.— (a) if it arises in a State, to High Court for that State; (b) if it arises in the Union territory of Delhi, to the High Court of Delhi; [(c) if it arises in the Union territory of Arunachal Pradesh or Mizoram, to the aay High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur or ripura); _ (d) if terises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Caiculta; (c) iit arises in the Union territory of "(the Lakshadweep] to the High Court of Kerala, Chapter VIII: SUPPLEMENTAL PROVISIONS 73. Books, etc. to be open to inspection.— Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorised 'in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as they may deem necessary, without fee or charge. 74. Power to make rules relating to sale of stamps.—The State Government may make rules for regulating— (a) the supply and sale of stamps and stamped papers, (b) the persons by whom alone such sale is to be conducted, and (c) the duties and remuneration of such persons: Provided that such rules shall not restrict the sale of ten naye paise or five naye paise adhesive stamps. {S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899 (Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp vendors and duties of Katibs (Deed writers) must not be performed by the same individual, 2. In view of the cleanliness of the Administration and for checking forgery and defaications it is highly desirable that the duties of a stamp vendor and that of deed writer should not be performed by the same person or individual, 3. This notification will come in force at once. [There is another notification also | Section 57: Security bond or mortgage deed, 57. Security bond or mortgage deed, '("The same duty as Bond (No. 15) executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a surety to secured the due performance of a contract. Exemptions: Bond or other instrument, when executed- (a) by any person for the purpose of guaranteeing that the local income for the amount secured subject to the maximum limit of Rs. 1000/- (Rupees One thousand)".