Section 3B(6) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(6)If the land use of a particular land at the time of preparation of annual statement of market value of such land, has been changed from the previous land use, the rate of such land after appreciation or depreciation, as the case may be, shall be determined on the basis of such conversion ratio as may be decided by the Registering Officer with the approval of the District Registrar.
