Section 36H(1)(k) in New Town, Kolkata Development Authority Act, 2007
(k)in case of any land comprising building or any vacant land or covered space of building, or any portion thereof is subject to different final base unit area value, the annual value of each such portion shall be computed separately and the sum of such annual value shall be the annual value for such land comprising building or any vacant land or covered space of building, or any portion thereof, as the case may be;