Market value determination: government or central bank approved consideration is treated as market value, interim relief if transferor claims higher. Where consideration for a transfer of property is determined, fixed or approved by the Central Government or the Reserve Bank of India, that consideration shall be taken to be the market value of the property at the date of transfer. If the transferor contends that the market value is higher than the amount so determined, the amount claimed by the transferor shall be treated as the market value until a final decision is arrived at as to the amount actually payable.