Section 7 in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
7. Appeal.
(1)Any person aggrieved by an order passed by the Collector under sub-rule (4) of rule (5) [or rule 5A] [Inserted by clause (6)(a)(i) of the Notification No. 1614-F.T., dated 5.10.2010.],'or under sub-section (8) of section 47A, determining the market value of any property and the proper stamp duty payable on the instrument relating to such property, may, within sixty days from the date of receipt of the notice issued under sub-rule (5) of rule 5, [or sub-rule (4) of rule 5A] [Inserted by clause (6)(a)(ii), ibid, w.e.f. 5.10.2010.], or such further period as may be allowed by the appellate authority, prefer an appeal in Form X to the appellate authority referred to in sub-section (1) of section 47B.(2)Commissioner of the respective Division shall be the appellate authority as referred to in sub-section (1) of section 47B.(3)The appeal shall be made in a plain paper and shall contain the following particulars, namely:-(a)full name, father's name or husband's name, occupation, and postal address of the applicant;(b)full name, father's name or husband's name, occupation, and postal address of every person executing [the instruments] [Substituted by Clause (6)(b) of the Notification No. 1614-F.T., dated 5.10.2010, w.e.f. 5.10.2010, for 'the instruments referred to in sub-rule (2) of rule 3'.];(c)full name and postal address of the person by whom the stamp duty is payable under section 29;(d)date and nature of such instrument;(e)serial number, registration number, if any, and the name of office where such instrument was presented for registration;(f)number and date of the order appealed against;(g)market value of the property as set forth in such instrument;(h)market value of the property as determined by the Collector,(4)At the foot of the memorandum of appeal the following verification shall be endorsed and signed by the appellant, namely :-I .............................................. the appellant do hereby declare that what is stated herein is true to the best of my knowledge and belief. Verified today the ........................................ day of .............(Month)..............(year)...............Signature of appellant/authorised agent Status ...............................".(5)Every appeal shall be accompanied by-(a)a certified copy of the order appealed against;(b)a certified copy of the instrument; and(c)a memorandum of appeal.(6)Every appeal shall be presented in person or by an authorised advocate or by an authorised agent, or shall be sent by registered post to the appellate authority having jurisdiction which shall endorse the date of receipt.
