Section 29(1) in The Administator-General's (United Provinces) Rules, 1929
(1)The value of movable assets (other than cash) shall be -(a)the price realized on sale;(b)if there be no such sale then the value of the property on the date of its transfer to the heir, legatee or creditor:Provided that if in any particular case the Administrator General considers it necessary he may get the property valued by an expert whose charges shall be paid out of the funds of the estate.
