Section 385H(24) in West Bengal Municipal Act, 1993
(24)In case any land comprising building or any vacant land or covered space or building, or any portion thereof is subject to different final base unit area values, the annual value of each such portion shall be computed separately, and the sum of such annual values shall be the annual value of such land comprising building or any vacant land or covered space of building, or any portion thereof, as the case may be.
