Section 56. Control of Government and statement of case to the Revenue Minister.

(1) The powers exercisable by a Collector under Chapter IV and Chapter V and under clause (a) of the first proviso to section 26 shall in all cases be subject to the control of the 1[Commissioner of Stamps]. (2) If 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 thereon, for the decision of the 2]Commissioner of Stamps]. (3) 3[Such authority after giving a reasonable opportunity of being heard to the parties concerned, 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.