Section 406(2) in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
(2)Where immovable assets are listed for partition along-with the said encumbrances, or any other charges, the assets shall be valued as if there were no encumbrances; thereafter the amount corresponding to the encumbrances shall be deducted and the heir, to whom the immovable property is allotted, shall pay the said encumbrances exclusively.
