Section 7(2) in Delhi Stamp (Prevention of Undervaluation of Instruments) Rules, 2007
(2)The Collector, after taking such evidence as the person or persons may produce and after making such enquiry as he may deem proper including taking into account the prices determined as per rule 4, shall, determine the value of property or consideration, as the case may be, and assess the amount of deficient duty recoverable from the person concerned.
