Section 36H(1)(m) in New Town, Kolkata Development Authority Act, 2007
(m)if, for any reason, the final base unit area value of any land comprising building or any vacant land, or final base unit area value of any covered space of building, has not been revised on the completion of a period of five years from the date on which such final base unit area values were last determined, it shall be lawful for the Development Authority to increase or decrease the final base unit area values of such land comprising building or any vacant land or any covered space of building with the prior approval of the State Government.