Section 164(8) in West Bengal Municipal (Building) Rules, 2007
(8)Mezzanines are to be used strictly for purposes other than habitation or kitchens and eating places and may be provided between any two floor and shall be permitted with a minimum clear height at every part of at least 2.0 metres measured from the floor to the lowermost point on the underside of the roof, slab, beam or false ceiling. The area of such mezzanines shall be included in floor area in all calculations.