Section 385H(27) in West Bengal Municipal Act, 1993
(27)If, for any reason, the final base unit area value of any land comprising building or any vacant land, or any covered space of building or portion thereof, 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 Industrial Township 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 or portion thereof with the prior approval of the State Government, subject to adjustment, upwards or downwards, upon its revision in the manner contained in this Chapter.