Section 7(1) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(1)Any person aggrieved by an order passed by the Collector under sub-rule (4) of rule (5) [or rule 5A] [Inserted by clause (6)(a)(i) of the Notification No. 1614-F.T., dated 5.10.2010.],'or under sub-section (8) of section 47A, determining the market value of any property and the proper stamp duty payable on the instrument relating to such property, may, within sixty days from the date of receipt of the notice issued under sub-rule (5) of rule 5, [or sub-rule (4) of rule 5A] [Inserted by clause (6)(a)(ii), ibid, w.e.f. 5.10.2010.], or such further period as may be allowed by the appellate authority, prefer an appeal in Form X to the appellate authority referred to in sub-section (1) of section 47B.
