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Section 67
Basis for determining the value or value
For the purpose of filing court fees, according to section 66, the value or value of the immovable property shall be determined based on the following order of priority:-
(a) Customs prescribed by the Customs Office for registration purposes,
(b) If any price has been determined for the purpose of tax in accordance with the prevailing law, such price,
(c) Local prevailing price.