Section 385H(2) in West Bengal Municipal Act, 1993
(2)For the purposes of this Chapter, unless the context otherwise permits, the following expressions shall have the meanings assigned to them as under:-(a)"base unit area value" shall mean the rate per square feet of any vacant land, land comprising any building or covered space of building, or portion thereof, as the case may be, to be determined, under sub-section (6) or sub-section (18), as the case may be;(b)"vacant land" for the purpose of assessment of property tax, shall mean any vacant land, vacant land with any water body, or any water body and shall also include land within a premises, excluding the land occupied by the plinth of any building erected thereon in which the covered area is below a certain percentage of the plot area as may be determined in the Scheme, and also for the purpose of assessment of property tax, any space at the ground level of which is open to sky with a floor made of cement concrete or any other material and the roof of a building, if separately transferred from the other parts of the building.
