A person can seek the opinion of the Collector of Stamps by making an application to her/him for the adjudication of stamp duty payable by the applicant on the instrument. For this purpose, the person who is a party to the instrument has to furnish a true copy of the instrument and an affidavit stating the facts and such other evidences as required, along with prescribed fee. The Collector’s opinion is final and conclusive. No appeal lies against her/his order of adjudication.