Section 385H(22) in West Bengal Municipal Act, 1993
(22)The final base unit area value, as determined under this section shall be final and the annual value shall thereafter be determined by multiplying the total area of vacant land or land comprising building or covered space of a building or portion thereof, as the case may be, of an assessee, by the final base unit area value of such vacant land or land comprising building or covered space of a building or portion thereof of such assessee.
