Section 5(b) in Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975
(b)In the case of house sites :-(i)the general value of house sites in locality;(ii)nearness to roads, railway station, bus route;(iii)nearness to market, shops and the like;(iv)amenities available in the place like public offices, hospitals and educational institutions;(v)development activities, industrial improvements in the vicinity;(vi)local rates, municipal or other taxes to which such house site may be subject and valuation of site with reference to taxation records of the local authorities concerned;(vii)any special feature having a special hearing on the valuation or the site; and(viii)any special feature of the case represented by the parties.
