Section 432 in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
432. Second valuation.
(1)Where the first valuation discloses that the legacy is inofficious, the legatee may, within 30 days of the notice of first valuation irrespective of the application referred to in section 428, apply for second valuation either of the bequeathed properties or of any other properties which have not been valued for the second time.(2)The legatee may also apply for second valuation of other properties of the inheritance when it is found, on the basis of second valuation of bequeathed properties and of the licitation, that the legacy has to be reduced on the ground that it is inofficious. The assets which have been auctioned shall not be excluded from second valuation, if the value given in the second valuation is higher than the highest bid offered in licitation. The auctioned assets shall be allotted on the basis of second valuation and not on the basis of the highest bid in licitation.
