Section 61(2) in Kolkata Municipal Corporation Building Rules, 2009
(2)For the purpose of this rule, the back of a building shall be deemed to be that face of the building which is furthest from any means of access to the site:Provided that, where a building is situated at the side of more than one street or passage, the hack of the building shall be deemed to be that face of the building which is furthest from the widest of all such streets or passages:Provided further that the Commissioner having regard to the conditions prevailing at the site and its surrounding may allow the prayer to treat some other face as the back of the building.
