Section 3D(2) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(2)The Inspector General of Registration and Commissioner of Stamp Revenue, West Bengal, may order for special revision of the annual statement of rates of immovable property in any specified area under the following circumstances resulting in appreciation and/or depreciation of market value of land, namely:-(a)setting up of an industry or group of industries of infrastructure project;(b)development of large scale housing project;(c)natural calamity;(d)any other special circumstances as affects or is likely to affect the annual statement of market value of immovable property.
