Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 182A] [Entire Act] State of West Bengal - Subsection Section 182A(3) in The Calcutta Municipal Corporation Act, 1980 (3)"value" shall, in the case of an apartment, mean the cost of the apartment and the proportionate cost of the land.