Section 5(4) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(4)After hearing the person to whom a notice has been issued under sub-rule (1) or sub-rule (2), considering the objections, if any, and examining the information, report, or record along with the written order of the registering officer, the Collector shall pass an order in writing, determining the market value of such property, and the proper stamp duty payable on the instrument relating to such property.
