Section 11 in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
11. Suo mote revision by the Chief Controlling Revenue Authority.
(1)Where the Chief Controlling Revenue Authority, on his own motion proposes to examine the order passed by the Collector under section 47A, or by the Appellate Authority under section 47B, for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of the instrument and the proper duty payable thereon, he shall hold an inquiry for the purpose of forming his opinion as to whether such order is required to be revised under section 47C.(2)After his decision to proceed in the matter on his own, the Chief Controlling Revenue Authority shall issue a notice in Form XI fixing the date of hearing, not before fifteen days from the date of issue of such notice to every person by whom and to every person in whose favour [the instrument] [Substituted by clause (8)(a) of the Notification No. 1614-F.T., dated 5.10.2010, w.e.f. 5.10.2010. for the instrument referred to in sub-rule (2) of rule 3] has been executed, where such person is likely to be affected adversely, directing such person to appear before him and to show cause on the date and at the time and place specified in such notice as to why the order referred to in sub-rule (1) shall not be revised.(3)The Chief Controlling Revenue Authority may, if he thinks fit, for the purpose of inquiry,(a)call for the order of the appellate authority, if any, along with case records, order of the Collector, if any, along with the case records, assessment report made by the registering officer, and any other information, report. or record from any public officer or authority under the Central Government or the State Government or any local authority or local body or any person who has, in his opinion, knowledge with respect to valuation of property;(b)examine any order, assessment report, information, report or record referred to in clause (a).(4)On the date fixed for hearing or any other date to which the case may be adjourned, the Chief Controlling Revenue Authority shall hear the persons and record any evidence that may be adduced. He shall also hear the person(s), if any, appearing on behalf of the appellate authority and/or the Collector, and record the evidence if any, adduced in support of the order or such appellate authority. or the Collector, as the case may be.(5)After considering all the evidences adduced and representations, if any, made on behalf of the concerned persons, concerned appellate authority or concerned Collector, and examining the records of the case, the Chief Controlling Revenue Authority shall decide whether or not the market value of the property as determined in the order of the appellate authority or in the order of the Collector or any order passed by them, as the case may be, is required to be revised.(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.(7)If on the basis of order made by the Chief Controlling Revenue Authority under sub-rule (6), it appears that further stamp duty is payable to make up the proper amount of stamp duty as mentioned in the order, he shall issue notice in Form XII to the person by whom stamp duty is payable under section 29 directing him to pay the deficit stamp duty together with an interest at the rate of two per centum for each British Calendar month of default from the first day of such month following the month in which such deficit stamp duty is payable as ordered by the Chief Controlling Revenue Authority up to the month preceding the month of full payment of such duty.(8)On receipt of a notice referred to in sub-rule (7), the person, who is liable to pay stamp duty under section 29 or his authorised agent, shall deposit the deficit amount of stamp duty together with an interest as referred to in sub-rule (7) into a Government Treasury or pay such amount by a bank draft drawn on any agency bank in favour of the concerned registering officer in the same manner as referred to in [sub-rule (9) of rule 3 or rule 5A] [Substituted by Clause (8)(c) of the Notification No. 1614-F.T dated 5.10.2010, w.e.f. 5.10.2010, for 'sub-rule (9) of rule 3].(9)The person by whom the stamp duty is payable under section 29 or his authorised agent, shall furnish the original copy of the receipted challan, or the bank draft, as proof of payment of the deficit amount of stamp duty and interest, if any, and also the original instrument to the concerned registering officer and thereupon, the registering officer shall, within fifteen days from the date of receipt of the challan or bank draft, as the case may be, and the original instrument, certify by recording in such instrument the proper stamp duty and interest, if any, as ordered by the revisional authority under sub-rule (6) has been paid. Such certificate shall be copied in the appropriate register book where the instrument has been registered and shall be authenticated by the concerned registering officer and the instrument shall be returned to the person who furnished the same.(10)If the market value of the property as revised by the Chief Controlling Revenue Authority under sub-rule (6) is less than the amount for which stamp duty has been paid [under sub-rule (7) of rule 5 or rule 5A] [Substituted by clause (8)(d), ibid, w.e.f. 5.10.2010, for 'under sub-rule (7) of rule 5'.] or under sub-rule (2) of rule 10, as the case may be, the Chief Controlling Revenue Authority shall order refund of the excess stamp duty so paid together with interest paid on such excess amount, if any, and mark copies of such order to the concerned registering officer and Treasury Officer concerned. The concerned registering officer shall prepare and endorse the bill and arrange for the refund of excess amount of stamp duty and interest, if any paid, within ninety days from the date on which the order of the Chief Controlling Revenue Authority is passed.(11)No order shall be revised by the Chief Controlling Revenue Authority on his own motion under sub-rule (1),-(a)if the time for presenting an appeal against an order determining the market value by the Collector has net expired, or(b)if such order has been passed five years before the date of revision:Provided that in computing the time limit specified in clause (b) for revising any order under section 47C, the period of time during which the revisional authority is restrained by an order of the Court from -(i)commencing or continuing any proceeding for such revision,(ii)commencing or continuing any investigation, enquiry, or examination of documents, or evidence required to be made in connection with such revision, shall be executed.
