Distributing commercial property to partners and dissolving firm

Hi, I have a partnership firm between me and my brother for more than 40 years. We have commercial office and godown in the firm name. The office was before under pagdi system, which was converted to ownership in 2002-03 by paying 1.25 lacs (Cost). The godown is still under pagdi system. The business is almost nil for the past 5 years and negligible other assets. We both want to retire get seperated. the main concern is how should be distribute the property of the business. I would like to keep the office which is worth around Rs. 1.3cr while my brother would like to keep the godown which is worth Rs. 45lacs. Please can you advice on the below: 1) How best we can transfer the assets among each other? How much tax would we have to pay? If required one of us can keep the partnership firm ongoing adding our spouse as the second partner. 2) Can the pagdi of the godown be easily transferred to my brother's name? How much would it cost? How much transfer charges the owner can take by industry standards? 3) In terms of tax can we take indexation for the period of the padgi for the house like for forty years back? 4) How can I get the Fair Market Value of the office premise for 1981 and 2001? Can I get that through the Ready reckoner rates? How can I get that? Thanks, Kalpesh