Section 3B(10) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(10)In case of land is situated in any municipal area, the municipal corporation area, the Kolkata Municipal Corporation area. the Howrah Municipal Corporation area or any notified authority area or an area in Development authority, the width of the approach road of a land shall be taken into consideration for appreciation/depreciation of the market value of such land at the rate to be determined by the Registering Officer with the approval of the District Registrar.
