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Control of, and statement of case to, Chief 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 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 instrume...


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