(4)The Collector shall(i)after considering the objections and representation received in writing from the person to whom notice under sub-rule (1) and (2) has been issued;(ii)after examining the records produced before him, and(iii)after a careful consideration of all the relevant factors and evidence placed before him,pass an order determining the correct nature of the instrument and duty payable on the instrument and take steps to collect the difference in the amount of stamp duty along with penalty, if any.
