Control of and statement of case to, Chief Controlling Revenue Authority

(1) The powers exercisable by a 1[Deputy Commissioner]1 under 1[any provision of this Act or any rule or order made thereunder]1 shall in all cases be subject to the control of the Chief Controlling Revenue Authority.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962

1. (2) If any 1[Deputy Commissioner]1 acting under section 31, section 39 or section 40, 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.
2. (3) Such authority shall consider the case and send a copy of its decision to the 1[Deputy Commissioner]1 who shall proceed to assess and charge the duty (if any) in conformity with such decision.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962