Section 11(6) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(6)In case the Chief Controlling Revenue Authority does not accept the market value of the property as modified by the appellate authority under sub-rule (1) of rule 10 or as determined by the Collector under [sub-rule (4) of rule 5 or rule 5A] [Substituted by clause (8)(c), ibid, w.e.f. 5.10.2010, for 'sub-rule (4) of rule 5''.], or under sub-section (8) of section 47A, as the case may be, or any other order passed by the Collector or appellate authority, he shall revise, the order of the appellate authority or the Collector, as the case may be. The Chief Controlling Revenue Authority shall embody its decision and the reasons therefor in its order and communicate in writing to the person who is liable to pay stamp duty under section 29 and to the concerned appellate authority or the Collector, as the case may be. A copy of the order shall also be sent to the registering officer concerned.
