West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001

1. Short title and commencement.
2. Definitions.
3. Manner of determination of market value and furnishing of particulars relating to any property.
   3A. Manner of determination of market value when instrument is registered through the system of CORD.
   3B. Guidelines for preparation of annual statement of market value of immovable property.
   3C.Principles for determination of the market value of immovable property.
   3D. Revision of annual statement of rates of immovable property.
   3E. Forms for obtaining information regarding immovable property.
4. Reference to be made to the Collector for determination of market value of property.
5. Determination of the market value of the property by the Collector on reference.
   5A. Inspection by the Collector after registration of the document through system of CORD software.
6. Appearance through advocate or authorised agent.
7. Appeal.
8. Procedure for the disposal of appeals.
9. Hearing of appeal.
10. Order of appeal.
11. Suo mote revision by the Chief Controlling Revenue Authority.
12. Return of records.
13. Rules of appeal procedure.
14. Manner of service of notice and orders to the parties.
15. Manner of maintenance of register for treasury challan and bank drafts.
16. Maintenance of records for inspection and audit.
17. Savings.

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