Section 102(4) in The Asansol Municipal Corporation Act, 1990.
(4)The estimated cost of erecting a building shall not, for the purpose of determination of annual value, include the cost of any plant or machinery (excepting those enumerated in Schedule V) on the land or the building as aforesaid. [* * * *] [Sub-section (5) omitted by W.B. Act 17 of 1995.].