State Act
Section 53. Control of and statement of case to, Chief Controlling Revenue Authority.
53. Control of and statement of case to, Chief Controlling Revenue Authority.- (1) The powers exercisable by a 1[Deputy Commissioner]1 under 1[any provision of this Act or any rule or order made thereunder]1 shall in all cases be subject to the control of the Chief Controlling Revenue Authority. (2) If any 1[Deputy Commissioner]1 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 shall consider the case and send a copy of its decision to the 1[Deputy Commissioner]1 who shall proceed to assess and charge the duty (if any) in conformity with such decision.