Section 56: Control of Government and statement of case to the Revenue Minister.
The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977
(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 [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 ]Commissioner of Stamps].
(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.