Section 113(2) in Kolkata Municipal Corporation Building Rules, 2009
(2)A mezzanine floor may be permitted over a habitable room provided that -(a)it conforms to any standard for a habitable room as regards lighting and ventilation,(b)it is so constructed not to interfere under any circumstances with the ventilation of the space over and under it,(c)such mezzanine floor is not subdivided into smaller compartments,(d)such mezzanine floor or any part of it shall not be used as a kitchen, and(e)in no case a mezzanine floor shall be subdivided so as to make it liable to be converted into inventilated compartments.