Control of, and statement of case to, Chief Controlling Revenue — THE INDIAN STAMP ACT, 1899 (2 of 1899)

56. Control of, and statement of case to, Chief Controlling Revenue rity.—(1) The powers exercisable by a Collector under Chapter IV and Chapter 56. Control of, and statement of case to, Chief Controlling Reve Authority.—(1) The powers exercisable by a Collector under Chapter IV and Chapter clause (a) of the first proviso to section 26 shall in all cases be subject to Authority.—(1) The powers exercisable by a Collector under Chapter IV and 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. V & under clause the control of the a) of the first proviso to section 26 sh Chief Controlling Revenue authority. on of the Chief Contr (3) Such authority shall consider the case and send a copy of its decision to lector, who shall proceed to assess and charge the duty (if any) in conformity (3) Such authority shall consider the case and send a copy of its decisio the Collector, who shall proceed to assess and charge the duty (if any) in conformity with such decision. the Collector, who s with such decision. Comments and Case-law [The Chief Controller revenue authority has full power to interfere with the tor's order provided it was found to be erroneous. Tindeshwar Dayal vs. [The Chief Controller revenue authority has full power to interfere with t Collector's order provided it was found to be erroneous. Tindeshwar Dayal vs. Maheshwar Dayal, AIR 1990 SC 485.] Collector's order provided it was foun Maheshwar Dayal, AIR 1990 SC 485.] shwar Dayal, AIR 1990 S

Section 56