Section 385H(21) in West Bengal Municipal Act, 1993
(21)The final base unit area value of vacant lands or lands comprising building or covered space of building or portion thereof of each assessee shall be arrived at by multiplying the product of all the multiplicative factors applicable to such vacant lands or lands comprising building or covered space of a building with the base unit area values for such covered space or land comprising building or any vacant land within each category, of such assessee.
