Section 5(5) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(5)A notice in Form IX with a copy of the order referred to in sub-rule (4) shall be issued by the Collector to the person by whom the stamp duty is payable under section 29, or his authorised agent intimating him the market value as determined by the Collector under that sub-rule, and directing such person to pay the deficit stamp duty, within such time, ordinarily not before fifteen days from the date of issue of the notice, as may be specified in such notice, in such manner as referred lo in sub-rule (9) of rule 3:Provided that the Collector, may, upon application from any person by whom the stamp duty is payable under section 29 or his authorised agent, extend the date specified in the notice for reasons to be recorded in writing.
