Section 6(1)(b) in The Bombay City (Inami and Special Tenures) Abolition Rules, 1972
(b)The amounts of sale price, estimated price or compensation in respect of sales, leases and acquisitions during each of the 15 years shall separately be calculated. The average value or acquired during each of the 15 years, shall separately be calculated. The average value of land per square metre in respect of each such year shall then be arrived at, by dividing such total amount in rupees in respect of any year by the total area in square metres so calculated for that year. On the basis of average value for each of the years, the average value of land per square metre in the revenue division, shall be arrived at as under-