Section 11(5) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(5)After considering all the evidences adduced and representations, if any, made on behalf of the concerned persons, concerned appellate authority or concerned Collector, and examining the records of the case, the Chief Controlling Revenue Authority shall decide whether or not the market value of the property as determined in the order of the appellate authority or in the order of the Collector or any order passed by them, as the case may be, is required to be revised.
