SHETHNA, J. - (1.) Section 56 of the Indian Stamp Act, 1899 reads as under : "56. (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 send a copy of its decision to the Collector, who shall proceed to assess and charge the duty (if any) in conformity with such decision."
(2.) Section 75 of the Indian Stamp Act, 1899 reads as under : "75. Power to make rules generally to carry out Act : The State Government may make rules to carry out generally the purposes of this Act and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees to be incurred on breach thereof."
(3.) In exercise of powers conferred by the Indian Stamp Act, 1899 as adapted to Rajasthan by Rajasthan Stamp Law (Adaptation) Act, 1952, the Government of Rajasthan framed Rajasthan Stamp Rules, 1955 (for short "the Rules").;