https://www.taxtmi.com/caselaws?id=189621 A reference under section 56(2) of the Indian Stamp Act, 1899 requires the Chief Controlling Revenue authority to act judicially when determining disputed questions about the construction of an instrument and the duty chargeable on it. Because the decision can impose substantial deficit duty and penalty, the absence of an express hearing provision does not exclude natural justice. The executant of the instrument must therefore be given an opportunity of hearing, and the function is quasi-judicial in nature. en-us Tue, 06 Feb 1962 00:00:00 +0530 Sat, 14 Jan 2017 10:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189621 A reference under section 56(2) of the Indian Stamp Act, 1899 requires the Chief Controlling Revenue authority to act judicially when determining disputed questions about the construction of an instrument and the duty chargeable on it. Because the decision can impose substantial deficit duty and penalty, the absence of an express hearing provision does not exclude natural justice. The executant of the instrument must therefore be given an opportunity of hearing, and the function is quasi-judicial in nature. Case-Laws Indian Laws Tue, 06 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189621