Section 88 in West Bengal Town and Country (Planning and Development) Act, 1979
88. Calculation of increment.
-For the purposes of this Act, the increment shall be deemed to be the amount by which. on the date of the publication of the scheme under section 61, the market value of any plot with reference to the improvements contemplated in the scheme, on the assumption that the scheme has been completed, would exceed on the same date the market value of the same plot estimated without reference to such improvement :Provided that in estimating such value, the value of building or other works erected or in course of erection on such plot shall not be taken into consideration.
