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3. A perusal of the Kerala Stamp Act and the Kerala Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, shows that detailed procedures are prescribed before an order is passed determining the value of the properties or consideration thereof and duty payable on the instrument which according to the Collector is undervalued and insufficient stamp duty paid at the time of registration of the document. S. 45A(3) of the Act states that where on verification set forth in the instrument is less than the fair value of the land fixed under S. 28A, he shall, by order, direct the payment of proper stamp duty on the fair value of the land fixed within a period of seven days. Any person aggrieved by the order may file an appeal to the Collector. S.45B(1) of the Act says that if the Registering Officer while registering an instrument has reason to believe that the value of the property or the consideration has not been truly set forth in the instrument he may after registering such instrument refer the same to the Collector for determination of the value of consideration. Thereafter, the Collector shall give notice to the parties and after giving an opportunity of being heard and after holding an enquiry in such manner as may be prescribed determine the value of the consideration and the duty payable and the deficient amount shall be payable by the person liable to pay the duty and on such payment the Collector shall endorse a certificate on the instrument under his seal and signature. Under sub-s. (3) of S. 45B, the Collector may suo motu within two years from the date of registration of any instrument not already referred to him under sub-s.(1) call for and examine the instrument for the purpose of satisfying himself as to the correctness of its value or consideration and if after such examination he has reason to believe that the value or consideration has into been truly set forth in the instrument, he may determine the value or consideration in accordance with the procedure provided for in sub-s. (2). Any person aggrieved by the order of the Collector may file appeal to the District Court.