Section 3(9) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(9)If the person by whom the stamp duty is payable under section 29, or his authorised agent, or authorised advocate to whom the market value has been communicated under sub-rule (8), offers to pay the deficit amount of stamp duty, if any, he shall deposit it into a Government Treasury on appropriate head of Account under appropriate challan, obtainable at any office of the registering officer, or any Government Treasury, after it is countersigned by the registering officer concerned or shall pay it by a bank draft drawn on any agency bank in favour of the concerned registering officer before whom such instrument was presented for reiteration.
