Section 61

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 61: Revision of certain decisions of Courts regarding the sufficiency of stamps 61. Revision of certain decisions of Courts regarding the sufficiency of stamps.—(1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (5 of 1898), makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the Court to which appeals lie from, or references are made by, such first mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration, (2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 35, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty