Section 3B(8) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(8)If at the time of preparation of annual statement of market value of land occupied by a bargadar and recorded as such in the land records, the rates of such land shall be depreciated at the rate to be determined by the Registering Officer with the approval of the District Registrar subject to the condition that such land has not been transferred in favour of such bargadar.
