Section 3B(17) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(17)The rate per sq.ft. of market value of the flat or any structure with mosaic flooring or marble flooring or with other amenities like lift facility or facilities for roof garden, swimming pool, club, gymnasium etc. of the residential, semi-commercial or commercial flats or other structures shall be determined by appreciating the rate per sot of the flat or the structure at such rate as may be decided by the Registering Officer in consultation with the appropriate District Registrar.
