(f)[ "Market value" means- [Inserted vide Revenue Department Notification No.15244/11.3.1988.](i)the value of any property estimated to be the value which in the opinion of the Collector or the appellate authority, as the case may be, would have fetched or would fetch, if sold, in the market on the date of execution on the instrument;(ii)the value of any property which is the subject matter of conveyance, exchange, gift, partition or settlement by or on behalf of the Central Government or the State Government or any authority or body incorporated by or under any law for the time being in force as shown in the instrument.]
