Section 2(j) in Uttarakhand Benami Transactions (Prohibition) Act, 2016
(j)"fair market value" in relation to a property, means -(i)the price that the property would ordinarily fetch on sale in the open market on the relevant date; and(ii)where the price referred to in sub-clause (i) is not ascertainable, such price as may be determined in accordance with the rules made under Act;
