Section 8(1) in The Punjab Official Trustees Rules, 1966
(1)the value of any property shall be -(a)in the case of testamentary trust the net value of the estate as valued for the purpose of the Court Fees Act;(b)in case of property other than cash the price which in the opinion of the Official Trustee such property would fetch if sold in the open market. For the purpose of determining such price, the Official Trustee shall, when necessary consult an expert valuer;
