Section 2(2) in The Indian Stamp (Orissa Amendment) Act, 1962
(2)On receipt of a reference under Sub-section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and attar holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the value or consideration and the duty as aforesaid and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.
