Amendment status not verified — confirm the current text below against the official source.
(1) for the purpose of clause (d) of section 135 the value of the produce shall be determined on the average of the market price during the preceding year. Value of produce building and structures (2) In determining the market value of any building or structure referred to in the proviso to clause (d) of section 135, first the present cost of construction of the building or structure shall be worked out and then reasonable allowances shall be made on account of depreciation during the period the building or structure has been in existence. Service of the order of the Collector under section 137 and form of statement referred to therein