Chapter VI '

(1) The powers exercisable by a Collector under Chapter IV and Chapter V and under clause (a) of the first proviso to section 27 shall in all cases be subject to the control of the Government or such other authority as may be specified by Government in this behalf. (2) If any Collector 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 Government or such other authority as may be specified by Government in this behalf. (3) The Government or 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. TRANSFER (whether with or without consideration)- (a) of debentures being marketable securities whether the debenture is liable to duty or not: Fifty naye paise for every one hundred rupees or part thereof of the face amount of the debenture. (b) of debenture stocks: Fifty naye paise for every one hundred rupees or part thereof of the face amount of the debenture stock. (c) Of any interest secured by a Bond, mortgage deed or policy of insurance- (i) If the duty on such a bond, mortgage deed or policy does not exceed Twelve rupees and fifty naye paise: The duty with which such bond, mortgage deed or policy of insurance is chargeable. (ii) In any other case: Twelve rupees fifty naye paise. (d) Of any property under the Administrator General's Act, 1913, (Section 25): Twenty-two rupees fifty naye paise. (e) Of any trust property without consideration from one trustee to another trustee or from a trustee to a beneficiary: Ten rupees fifty naye paise or such smaller amount as may be charged under Clauses (a) and (b) of this article. Exemptions: Transfer by endorsement- (a) of a bill of exchange, cheque or promissory note; (b) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods; (c) of a policy of insurance; (d) of securities of the Central Government.

(1) The Government or such other authority as may be specified by Government in this behalf may state any case referred to it under sub-section (2) of section 54 or otherwise coming to its notice, and refer such case, with its own opinion thereon, to the High Court. (2) Every such case shall be decided by not less than three Judges of the High Court, and in case of difference, the opinion of the majority shall prevail. TRANSFER OF LEASE by way of assignment and under-lease: The same duty as a Conveyance (No. 21) for a consideration equal to the amount of the consideration for the transfer. Exemption: The transfer of any lease exempt from duty.

(1) The High Court, upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded. (2) The Court shall send to the authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the authority shall, on receiving such copy, dispose of the case conformably to such judgment. WARRANT FOR GOODS, that is to say, any instrument evidencing the title of any person therein named or his assigns or the holder thereof to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be: Seventy-five naye paise.

(1) If any Court, other than the High Court, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 34, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court. (2) The High Court shall deal with the case as if it had been referred under section 55, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Government or such other authority specified in this behalf and another like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment. (3) References made under sub-section (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the Court immediately superior.

(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 XXVI of the Code of Criminal Procedure, 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 34, 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 34, 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 with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced. (3) When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the Collector and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument. (4) The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 41, or in section 42, prosecute any person for any offence against the stamp law which the Collector considers him to have committed in respect of such instrument: Provided that- (a) no such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under section 34, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty; (b) except for the purpose of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 41.