Section 5(2)(e) in The Bombay City (Inami and Special Tenures) Abolition Rules, 1972
(e)in the case of transfer of a leasehold plot with superstructure, an amount equal to the difference between the amount of the sale price in respect of the transfer and the amount of the market value of the superstructure on the date of the transfer plus 16 times the annual ground rent shall be the market value;