(3)[ Subject to the provisions contained in sub-section (2), where the value ascertained under sub-section (2) exceeds the value adopted ] [Inserted by Act 20 of 2002, Section 24 (w.e.f. 1.4.2003).][or assessed or assessable] [ Substituted by Act 33 of 2009, Section 25, for certain words (w.e.f. 1.10.2009).][by the stamp valuation authority referred to in sub-section (1), the value so adopted ] [Inserted by Act 20 of 2002, Section 24 (w.e.f. 1.4.2003).] [or assessed or assessable] [ Substituted by Act 33 of 2009, Section 25, for certain words (w.e.f. 1.10.2009).][by such authority shall be taken as the full value of the consideration received or accruing as a result of the transfer.] [Inserted by Act 20 of 2002, Section 24 (w.e.f. 1.4.2003).],
