Section 3(i) in Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975
(i)in case of an instrument relating to agricultural land, the land revenue payable by the Bhumiswami of the adjoining agricultural land of the same class of soil, if the land which is the subject-matter of instrument, is exempted from payment of land revenue or which has not been assessed to land revenue;
