Section 5(c) in Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975
(c)In the case of buildings :-(i)type and structure;(ii)locality in which constructed;(iii)plinth area;(iv)year of construction;(v)kind of material used;(vi)rate of description;(vii)fluctuation in rates;(viii)any other features that have a bearing on the value;(ix)Local rates, municipal or other taxes to which such building may be subject and valuation of building with reference to taxation records of local authority concerned;(x)the purpose for which the building is being used and the income, if any, by way of rent per annum secured on the building; and(xi)any special feature of the case represented by the parties;
