WBS Rules 9

Section 9 · Hearing of appeal

(1)

On the date fixed for hearing, or on any other date to which the case may be adjourned, the appellate authority shall hear the appellant and record any evidence that may be adduced on his behalf. It shall also hear the person, if any, appearing on behalf of the Collector and record evidence, if any, adduced in support of the order of such Collector. (2) Pending the final decision of an appeal, the direction of the Collector for payment of the deficit amount of stamp duty may be stayed, if so directed by the appellate authority, on such terms and conditions, as may be specified in the stay order.

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