Section 10(2) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(2)On receipt of the order referred to in sub-rule (1) from the appellate authority, the person by whom the stamp duty is payable under section 29, or his authorised agent, shall deposit the deficit amount of stamp duty as modified by the appellate authority together with the interest on the modified amount, if any, as referred to in [sub-rule (7) of rule 5 or rule 5A] [Substituted by clause (7)(a)(i) of the Notification No. 1614-F.T., dated 5.10.2010, w.e.f. 5.10.2010, for 'sub-rule (7) of rule 5'.] in the same manner as referred to in [sub-rule (9) of rule 3 or rule 5A] [Substituted by clause (7)(a)(ii), ibid, w.e.f. 5.10.2010, for 'sub-rule (9) of rule 3'.]Provided that the period from the date of admission of the appeal by the appellate authority to the date of receipt of the order of the appellate authority by the person who is liable to pay stamp duty under section 29, shall be excluded for the purpose of computing the interest payable under sub-section (3) of section 47B.
