Explain the difference between the powers of the Collector under Section 39 and the powers of the Controlling Revenue Authority under Section 45 of Indian Stamp Act, 1899.

The differences between the powers of the Collector under Section 39 and the powers of the Controlling Revenue Authority under Section 45 of Indian Stamp Act, 1899 are following: Powers of the Collector under section 39 Powers of Controlling Revenue Authority under section 45 Refund of penalty only. Refund of Penalties and duties where they have been paid in excess. Power to refund penalty is restricted only to two cases mentioned in Section 39. Powers under Section 45 are not subject to any such limitation. There is no time limit for the Collector to exercise his powers from him to refund. Section 45 provides for the time limits. The power under Section 39 is routine function of the Collector. The power under Section 45 is to be exercised only when an application is made by a party. The collector may also use his discretion. The power under Section 45 is a purely discretionary one and the Chief Controlling Revenue Authority cannot be compelled to exercise his power from him by any further proceedings.