Section 3 Appeals against assessments of stamp duty where value of land is in dispute.

Without prejudice to any other mode of appeal any person dissatisfied with an assessment made by the Ministry of FinanceF1 (in this Part referred to as “the Ministry” ) under section twelve of the Stamp Act, 1891 M1, may, where the only question in dispute is a question of the value of any land, appeal against that assessment in the manner prescribedF2 by sections thirty-three …F3 of the Finance (1909—10) Act, 1910 M2; and so much of Part I of that Act as relates to appeals shall have effect accordingly.