Section 99 in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
99. How collation is done.
(1)The collation shall be made in money, based on the value of the things as assessed at the time of the opening of the inheritance, unless the parties agree that the collation be done in kind.(2)The value of the improvements made to the gifted properties by the donee, shall be assessed with reference to the date of the opening of the inheritance and it shall be deducted from the value of things gifted.(3)The deterioration or reduction in value of the things gifted will not be taken into account, where the donee or his representatives are responsible for their deterioration and diminution in value, by reason of an act committed by them or by reason of their negligence.(4)When collating, livestock, fungibles or consumable things or things subject to wear and tear, the condition in which they were, when possession was delivered to the donee, shall be taken into consideration. When restituting securities which are not in possession of the donee, the value they had at the time of the alienation shall be taken into account, if it is higher than the value they had at the time of the opening of the inheritance.
