Section 11(7) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(7)If on the basis of order made by the Chief Controlling Revenue Authority under sub-rule (6), it appears that further stamp duty is payable to make up the proper amount of stamp duty as mentioned in the order, he shall issue notice in Form XII to the person by whom stamp duty is payable under section 29 directing him to pay the deficit stamp duty together with an interest at the rate of two per centum for each British Calendar month of default from the first day of such month following the month in which such deficit stamp duty is payable as ordered by the Chief Controlling Revenue Authority up to the month preceding the month of full payment of such duty.
