Section 3C(4) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(4)In determining the market value of a roof right in respect of any land with building or any flat for residential use, the principles shall be-(a)in case of land with building, the market value of the proportionate share of quantum of land on which such roof right is claimed plus such per centum of the cost of construction of the building as may be decided by the Registering Officer in consultation with the appropriate District Registrar;(b)in case of any flat for residential use, such per centum of the rate per sq.ft. of market value of the flat for residential use as may be decided by the Registering Officer in consultation with the appropriate District Registrar.
