Section 11(4) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(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.
