Section 11(1) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(1)Where the Chief Controlling Revenue Authority, on his own motion proposes to examine the order passed by the Collector under section 47A, or by the Appellate Authority under section 47B, for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of the instrument and the proper duty payable thereon, he shall hold an inquiry for the purpose of forming his opinion as to whether such order is required to be revised under section 47C.
