Section 11 in Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975
11. Hearing of appeal.
- On the date fixed or on any other date to which the case may be adjourned, Appellate Authority shall hear the appeal and receive any evidence adduced on his behalf. It shall also hear the person, if any, appearing on behalf of the Collector and record the evidence, if any adduced in support of the CollectorÂ’s order.
