Section 385H(18)(d) in West Bengal Municipal Act, 1993
(d)the multiplicative factors for increasing or decreasing, or for not increasing or decreasing, the base unit area values for covered space or land comprising building or any vacant land or portion thereof within each category specified taking into consideration the parameters of type of location, use and age or any one or more of them, as the case may be, along with a point scale, assigned for each parameter, subject to a lower limit of 0.5 and upper limit of 8.0 in the said point scale for the purpose of deriving the final base unit area value of covered space or land comprising building or any vacant land or portion thereof.