law: Indian Stamp Act, 1899 
  56. Control of, and statement of case to, Chief
  
  Controlling Revenue-authority 
  (1) The power exercisable by a Collector under Chapter IV and
  
  Chapter V 55[and 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.
  (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 Chief Controlling Revenue-authority.
  (3) Such authority shall consider the case and a copy of its
  
  decision to the Collector who shall proceed to assess and charge the duty (if
  
  any) in conformity with such decision.