Section 10(1) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(1)After considering all the evidences adduced and representations made on behalf of the appellant and the Collector, and after examining the records or the case, the appellate authority shall decide whether or not the market value of the property as determined in the order of the Collector under sub-section (5) or sub-section (8) of section 47A is correct. In case the appellate authority does not accept the market value of the property as determined by the Collector, it shall determine the market value of the property and the proper duty payable on the instrument. The appellate authority shall embody its decision and the reasons therefor in its order, and communicate it to the appellant, the Collector, and the registering officer concerned.
