(1)Any person aggrieved by an order of the Collector determining the market value under section 31 or, as the case may be, under section 32A, may, after depositing with the Collector [twenty five per cent.] [as per Notification No. GHM/2002/32/M/STP/ 10/2002/690/H dated 18-4-2002 in Gujarat Stamp Rules, 1978 in Rules 30-A, for the words '24% the words' 15% shall be substituted] of the amount of duty or, as the case may be, the amount of the difference of duty payable by him by application presented [within a period of ninety days] [Substituted for 'Sixty days' by Gujarat 18 of 2004 Section 3 w.e.f. 11-6-2004.] from the date of such order and accompanied by a fee of one hundred rupees, require the Collector to draw up a statement of the case and refer it to the Chief Controlling Revenue Authority and the Collector shall, within sixty days of the receipt of such application, draw up a statement of the case and refer it to the Authority :Provided that where in any particular case the Authority is of the opinion that the deposit of the amount by the applicant will cause undue hardship to him, the Authority may, in its discretion, either unconditionally or subject to such conditions as it may think fit to impose, dispense with a part of the amount deposited so however that the part of the amount deposited so however that the party of the amount so dispensed with shall not exceed fifty per cent, of the amount deposited or required to be deposited.
