Section 36H(2) in New Town, Kolkata Development Authority Act, 2007
(2)The annual value as determined under this Chapter shall be rounded off to the nearest ten rupees.Explanation. - For the purpose of this Act, the expression "base unit area value" means the uniform rate per square feet of any land comprising any building and any vacant land or covered space of building, or portion thereof, as the case may be, to be determined under this section.
