Section 56 Indian Stamp Act
Section 56 of the Indian Stamp Act 1899 is about Control of, and statement of case to, Chief Controlling Revenue-authority. It is under CHAPTER VI (Reference And Revision) of the Act.
Control of, and statement of case to, Chief Controlling Revenue-authority.
(1) The powers exercisable by a Collector under Chapter IV and Chapter V 1[and under clause (a) of the first proviso to section 26] shall in all cases be subject to the control of the Chief Controlling Revenueauthority.
(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 send a copy of its decision to the Collector, who shall proceed to asses and charge the duty (if any) in conformity with such decision.
STATE AMENDMENT
Uttarakhand.–
Amendment of section 56.–In Section 56 of the Principal Act, after sub-section (1) the following sub-section shall be inserted, namely:–
“(1-A) Notwithstanding anything contained in any other provisions of this Act, any person Including the Government aggrieved by any order of the Collector under chapter-IV, chapter-V or under clause (a) of the first proviso to section 26 may, within 60 days from the date receipt of such order, prefer an appeal against such order to the Chairman, Board of Revenue who shall, after giving the parties a reasonable opportunity of being heard consider the case and pass such order thereon as he thinks just and proper and the order so passed shall be final.
Provided that no application for stay of recovery of any disputed amount of stamp duty including interest thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one third of such disputed amount.
Provided further that where the Chairman, Board of Revenue passes an order for the stay of recovery of any stamp duty, interest thereon or penalty or for the stay of the operation of any order appealed against and such order results in the stay of recovery of any stamp duty, interest thereon or penalty, such stay order shall not remain in force for more than 30 days unless the appellant furnishes adequate security to the satisfaction of the Collector concern for the payment of the outstanding amount.”
[Vide Uttarakhand Act 1 of 2016, s. 9]
