Section 37(2) in West Bengal Agricultural Produce Marketing (Regulation) Rules, 1982
(2)The value of the property of the dissolved market committee vesting in the State Government under clause (b) of sub-section (4) of section 3 shall be the book value of the property according to the last audited Balance Sheet of the market committee, subject to up-to-date provision of depreciation at rate recognised under the Income Tax law, but where no such Balance Sheet is available the value determined by the State Government shall be final.
