Section 409(4) in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
(4)The valuer shall give the value of the each asset, as on the date of the opening of the inheritance, records such alteration or addition to the list which, in his opinion, are necessary and give the basis for the value arrived at by him as against each asset in the 5 centimeters space left for the said purpose, in the list.