| http://www.w3.org/ns/prov#value | - On receipt of the reference, the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by the rules made under the Stamp Act, determine the market value of the property. [Para 24]As per sub-section (5) of section 47A, any person aggrieved by an order of the Collector may appeal to the chief controlling rev
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