Stock at the time of dissolution was appearing in books at Rs 50,000. Half of the stock was sold at a discount of 20% and the remaining was taken over by one of the partners at a 10% discount. What amount was received in cash at the time of realization of stock.

* Total Book Value of Stock = $\text{Rs. }50,000$ First Half of Stock: Book Value = $\text{Rs. }25,000$ This half is sold in the market at a $20\%$ discount:
$$\text{Cash Received}=25,000-(20\%\text{ of }25,000)=25,000-5,000=\text{Rs. }20,000$$
Remaining Half of Stock: Book Value = $\text{Rs. }25,000$ This half is taken over by a partner at a $10\%$ discount. This transaction does not fetch physical cash; instead, it is debited to the partner's capital account.Thus, the total amount received specifically in cash is $\text{Rs. }20,000$.