Section 3B(15) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(15)The rate per sq.ft. of market value of car parking space of any flat or structure for residential use shall be determined by depreciating the rate per sq.ft. of market value of such flat or structure in accordance with the provisions of sub-rule (13) at such rate as may be decided by the Registering Officer in consultation with the appropriate District Registrar.
