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Provided that if the person, before whom any such instrument is produced or comes, in performance of his functions, is an officer appointed as the Collector under clause
(f) of section 2, and he has reason to believe that the market value of the immovable property which is the subject matter of such instrument has not been truly set-forth therein, he shall, for the purpose of assessing the stamp duty, determine the true market value of such property in the manner laid down in the Bombay Stamp (Determination of True Market Value of Property) Rules, 1995."