Section 47A(2) in The Stamp Act, 1977 (1920 A. D.)
(2)Where the market value as set forth in the instrument is not less than the market value guidelines referred to in section 27-A but the Registering Officer has reasons to believe that the market value has not been truly set forth in the instrument, he shall register such instrument and thereafter refer the same to the Collector for determination of market value of such property and proper duty payable thereon.
