Section 4(a) in The Bombay City Land Revenue Assessment Rules, 1989
(a)In the case of a sale or award of a plot with superstructure, an amount equal to the difference between the amount of the sale price or the valuation estimated for awarding compensation for the plot with the superstructure and the amount of the price of the superstructure on the date of the sale or the relevant date of valuation referred to in the award, shall be the sale price of the plot a unbolt plot;
