Section 385H(1) in West Bengal Municipal Act, 1993
(1)Notwithstanding anything contained in subsections (2) and (3) of sections 96, 97, 106, 109, 110, 113, 114, 115A and the provisions of the West Bengal Valuation Board Act, 1978, the annual value of vacant lands or lands comprising building or covered space of a building in an industrial township shall, after final publication of the scheme referred to hereinafter, be calculated as hereinafter contained.