Section 99(4) in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
(4)When collating, livestock, fungibles or consumable things or things subject to wear and tear, the condition in which they were, when possession was delivered to the donee, shall be taken into consideration. When restituting securities which are not in possession of the donee, the value they had at the time of the alienation shall be taken into account, if it is higher than the value they had at the time of the opening of the inheritance.
