Section 103(3) in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
(3)When a single judicial partition is made upon the death of both the donor spouses, the community assets gifted shall be valued only once with reference to their value at the time of the opening of the inheritance of the donor who has predeceased. This value shall be corrected as regards the second inheritance, if need be, taking into account the official index of inflation between the dates of the opening of the respective inheritance.
