Section 115(2) in West Bengal Municipal (Building) Rules, 2007
(2)The minimum plinth height in respect of bathroom and water closet only may be reduced, provided the required slope for drainage up to the manhole is available. For this purpose, the minimum plinth height has been fixed as 30.48 cm (i.e. 1'-0") only. In no case the rules of minimum height and size of the room would be relaxed.