(2)On receipt of the instrument under sub-section (3) of [section 31 or instrument or true copy of instrument under] [These words were substituted for the words 'section 31 or'` Gujarat 8 of 2002 Section 7(2)] sub-section (1) of this section, the Collector of the district shall, after giving the parties concerned a reasonable opportunity of being heard, and in accordance with the rules made by the State Government in this behalf, determine the true market value of the property which is the subject matter of the instrument and the proper duty payable thereon.
