( 1 ) THIS writ petition raises a point of some significance in relation to proper construction and interaction of Section 56 of indian Stamp Act, 1899 (for short the Act ) which reads thus:control of and statement of case to, Chief controlling Revenue Authority: (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 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. Since the revision was filed against the order passed by the District Registrar under Sections 31 and 32 of the Act, it is necessary to resolve the controversy on true interpretation of above sections, which provides:section