27A. [ Fixation of market value guidelines. - Subject to rules, made, in this behalf, the Government may fix and revise periodically the market value guidelines of lands, buildings and various kinds of interests in immovable property situated in the State for the purpose of determining the duty chargeable at the time of registration and for making reference to the Collector under section 47-A, of instruments involving immovable properties.] [Inserted by Act No. XII of 2011, dated 25th April, 2011.]
