Land value - Accounting treatment

Hi Sir or Madam

We are preparing financials to produce to bank

in the balance sheet Land value is 10 lacs

however the government value as per valuation certificate is 25 lacs

our proprietor asked us to revise the land value to 25 lacs in tally

is it a correct accounting practice to revise the land value as per valuation certificate

As I have some Idea that the Fixed assets should be carried based on historical cost

Thanks in advance