Section 118(2) in Kolkata Municipal Corporation Building Rules, 2009
(2)A basement may be put to any of the following uses -(a)as a parking space,(b)as an air-conditioning plant room or room for other machines used for any building service or for other purposes.(c)as a storage space for household or other goods of nonflammable nature,(d)as a strong room or as a bank cellar,(e)as a dark room,(f)as a stack room in any library,(g)for the purposes of a business building or mercantile building (retail) or an assembly building, if it is air- conditioned and the top of the basement is at least 1.0 m. above ground level, provided the fire safety norms as per National Building Code are complied with.
