(l) The powers exerctsable by a Collec tor under Chapter IV and Chapter V and under clause (a) of the ..
149 first proviso to section 27 shall in all cases be subje<.t to the con trol of the Government or such other authority as may be specified by Government in this behalf.
(2) I! any Collector acting under section 31, section 39 o section 40, feels doubt as to the amount of duty with which any inc;trument 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 Coli ec tcr, who shal proceed to assess and charge the duty, if any, in conformity with such decision.
55 Statement of case [ly llze G~vemment or otlzcr autlzortly specified blJ tlte Government to T-ltl!,lz Co111t-(l) 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 fi4 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 majori1y shall prevail