Control of, and statement of case to, Chief Controlling Revenue-authority
Section 56 of the Indian Stamp Act, 1899 deals with control of, and statement of case to, Chief Controlling Revenue-authority. 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 Revenueauthority. The Act came into force on 01 Jul 1899.
(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]
Section 56, The Indian Stamp Act, 1899 (Act 2 of 1899).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Raymond Ltd. vs State of Chhattisgarh
Court's Decision & Legal Precedent
The Board of Revenue has jurisdiction to entertain a revisional application under Section 56(4) of the Indian Stamp Act, 1899 even after a Collector has issued an endorsement certificate under Section 32 of the Act. The legal fiction created under Section 32(3) is limited to the receivability of the instrument in evidence and does not render the Collector's determination final or binding on the State. The revisional power flows from the statutory scheme and applies to all determinations made under Section 31, irrespective of whether an endorsement has been made under Section 32. The term 'any party' in Section 56(4) includes both the applicant and the State, enabling either to file a revision application. Acceptance of the Collector's determination and payment of assessed stamp duty does not preclude the revisional authority from exercising its jurisdiction to satisfy itself as to the correctness of the amount of duty chargeable.
On this section: Inserted by Indian Stamp (Madhya Pradesh Amendment) Act, 1990; confers revisional power on Chief Controlling Revenue Authority (Board of Revenue) to call for and examine record of any case disposed by Collector and pass such order as it thinks fit; Court held this provision applies even after Section 32 endorsement
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… The petitioner also appears to have informed the Council of the passing of the order dated 26 June 2018 by the Sub-Registrar by way of various communications which have been placed on the record. Parallelly, it also preferred a revision petition under Section 56 of the Indian Stamp Act 1899 <sup>4</sup>, before the Chief Controlling Revenue Authority <sup>5</sup> assailing the view as taken by the Collector of Stamps and embodied in the said order dated 26 June 2018. The aforesaid revision is stated to be pending before the said authority. 13. During the pendency …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 56
What have the courts held on Section 56 of the Indian Stamp Act?
Raymond Ltd. vs State of Chhattisgarh (20 Feb 2007) is the leading judgment on this section among those set out below: Inserted by Indian Stamp (Madhya Pradesh Amendment) Act, 1990; confers revisional power on Chief Controlling Revenue Authority (Board of Revenue) to call for and examine record of any case disposed by Collector and pass such order as it thinks fit; Court held this provision applies even after Section 32 endorsement.
How do I find court cases under Section 56 of the Indian Stamp Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Stamp Act 56, section 56 Stamp Act, section 56 of the Indian Stamp Act. People searching for it also type indian stamp act 56a. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Raymond Ltd. vs State of Chhattisgarh (20 Feb 2007).
What should I read with Section 56 of the Indian Stamp Act, and has it changed?
Its own text turns on section 26 (Stamp where value of subject-matter is indeterminate), section 31 (Adjudication as to proper stamp), section 40 (Collector's power to stamp instruments impounded), section 41 (Instruments unduly stamped by accident), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. One instrument names it without being made under it, most recently Notification under The Indian Stamp Act, 1899 in Year 2013 (2013).
When did Section 56 of the Indian Stamp Act come into force?
Section 56 of the Indian Stamp Act, cited as Stamp Act 56, came into force on 01 Jul 1899, having been enacted on 27 Jan 1899. It is in force as at the date shown on this page.
Other sections of this Act
- 47. Power of payer to stamp bills, and promissory notes received by him unstamped4923 words
- 2. Definitions3110 words
- 3. Instruments chargeable with duty1916 words
- 10. Duties how to be paid1187 words
- 28. Direction as to duty in case of certain conveyances961 words
- 73. Books, etc., to be open to inspection932 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.