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The West Bengal Stamp ( Prevention of Under-Valuation of Instruments) Rules, 1994 came into force on 31 st January, 1994 regarding the manner of determination of market value and furnishing the particulars relating to any property under notification no. 248-FT dated 31 st January, 1994 . In supersession of the said notification the West Bengal Stamp (Prevention of Under-Valuation of Instruments) Rules, 2001 was introduced by notification no. 821 FT dt. 1.3.2001 in exercise of the power conferred by clauses 16B of sec.2, sec. 27, sec. 47A and sec. 75 of the Indian Stamp Act, 1899.

In the changed scenario of computerization, the process of determination of market value has been changed accordingly and a digitized market value data base covering all the plots under the jurisdiction of the registering officer has been installed and interlinked with CORD software. A person desiring to transfer or acquire any plot of land shall have to submit the particulars of the property in the appropriate requisition form. Such particulars are fed in the computer data base and the system automatically generates the market value of the property. The digitized market value are periodically revised according to the field situation.

 




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