Section 3C(2) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(2)In determining the market value of a flat, the flat shall be considered to be completed even if the registering public claims that the flat is incomplete at the time of registration. The super built-up area in sq.ft. to be transferred shall be multiplied with the rate per sq.ft. of market value of a flat for residential, commercial or semi-commercial use as determined in accordance with the provisions of rule 3B.
