Section 89(i) in The Howrah Municipal Corporation Act, 1980
(i)the annual value of a hut in bustee shall be the gross annual rent at which the hut may reasonably be expected to let from year to year less ten per cent, of such annual rent to maintain the said hut in a state to command such gross rent; and the land upon which such huts in a bustee are erected together with the remaining land, excluding the land used for roads and other public uses, shall be assessed separately under the provisions of this Chapter;
