section 53
Control of and statement of case to Chief Controlling Revenue Authority.
The Bombay Stamp Act, 1958Tax195862 sections6 chapters
Chapter VI REFERENCE, REVISION AND APPEAL
Statutory text
- (1) The powers exercisable by a Collector under [Chapter III], Chapter IV and Chapter V and under clause (a) of [the second proviso] to section 27 shall in all cases by subject to the control of the Chief Controlling Revenue Authority : [Provided that, nothing contained in this sub-section shall apply [in relation to any order of the Collector of the District determining the true market value of the immoveable property which is the subject-matter of the instrument] referred to in sub-section (1) of section 32A]. [(1A) Any person aggrieved by an order of the Collector under Chapter III, Chapter IV, Chapter V and under clause (a) of the second proviso to section 27 may, within sixty days from the date of receipt of such order, by an application in writing, accompanied by a fee of three hundred rupees, file an appeal against such order to the Chief Controlling Revenue Authority; who shall, after giving the parties a reasonable opportunity of being heard, consider the case and pass such order thereon as he thinks just and proper and the order so passed shall be final.]
- (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 Chief Controlling Revenue Authority.
- (3) Such authority [after giving the parties a reasonable opportunity of being heard] 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.
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