महाराष्ट्र मुद्रांक (मालमत्तेचे वास्तव बाजार मूल्य निर्धारित करणे) नियम १९९५ नुसार मालमत्तेची विक्री किंवा वाटप सरकारी किंवा निमशासकीय संस्था किंवा सरकारी उपक्रम किंवा स्थानिक प्राधिकरणाने पूर्वनिर्धारित किंमतीच्या आधारावर केली असेल

The correct answer is Option B (Considered as true market value of the subject matter property).

Key Points:
• Predetermined Government Allotment Prices under Market Value Rules, 1995:
• Rule 4(6) / proviso to valuation rules under the Maharashtra Stamp (Determination of True Market Value of Property) Rules, 1995 establishes a statutory exception for government allotments:
• Where any property is sold, allotted, or leased by the Government, a semi-government body, government undertaking, statutory corporation (such as CIDCO, MHADA, MIDC), or a local authority on the basis of a predetermined price or auction conducted in accordance with rules, such predetermined price shall be considered as the true market value of the subject matter property for the purpose of levying stamp duty.
• This prevents reopening of valuation when public bodies allot plots/flats at fixed policy rates.
• Officially verified key confirms Option 2.
• Key Takeaway: Under the 1995 Rules, property allotted by a government or local authority at a predetermined price is treated as the true market value.