TMI BlogAmendment of section 52X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section (1) thereof and after sub-section (1) as so re-numbered, the following sub-section shall be inserted, namely:- "(2) Without prejudice to the provisions of sub-section (1), if in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... previous approval of the Inspecting Assistant Commissioner, be taken to be its fair market value on the date of its transfer.".
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