Section 11(11) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(11)No order shall be revised by the Chief Controlling Revenue Authority on his own motion under sub-rule (1),-(a)if the time for presenting an appeal against an order determining the market value by the Collector has net expired, or(b)if such order has been passed five years before the date of revision:Provided that in computing the time limit specified in clause (b) for revising any order under section 47C, the period of time during which the revisional authority is restrained by an order of the Court from -(i)commencing or continuing any proceeding for such revision,(ii)commencing or continuing any investigation, enquiry, or examination of documents, or evidence required to be made in connection with such revision, shall be executed.
