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22. Now, let me consider the last contention of the learned Counsel for the petitioner with regard to the adjudication of the proper market value of the property in question. As noticed above, the market value in relation to any property which is the subject matter of the instrument means, the price which such property could have fetched in the opinion of the Deputy Commissioner or the appellate authority or the Chief Controlling Revenue Authority, if sold in open market on the date of execution of such instrument or the consideration mentioned in the instrument whichever is higher. The consideration mentioned in the agreement is Rs. 10,27,982/-. Section 45A of the Act prescribes the procedure to deal with the under valued instrument of conveyance. Sub-section (3) of Section 45A of the Act grants suo-moto power to the Deputy Commissioner to call for and examine an instrument specified in Sub-section (1) of Section 45A for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of any instrument specified in Sub-section (1) and the duty payable thereon. If after such examination, he has reason to believe that the market value of such property has not been truly set forth in the instrument, he may determine by order the market value of such property and the duty payable thereon in accordance with the procedure provided in Sub-section (2) of Section 45A of the Act.