Section 175(2) in The Calcutta Municipal Corporation Act, 1980
(2)The annual value of any land, which is not built upon, comprised in a thika tenancy, either in a bustee or otherwise, excluding the land used for roads and other public uses, shall be deemed to be the amount of annual rent payable to the State Government under the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981.
