Section 3B(7) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(7)If at the time of preparation of annual statement of market value of the land of a particular area which has since been changed to a developing area from an underdeveloped area, the rates of land within such area shall be appreciated at the rate to be determined by the Registering Officer with the approval of the District Registrar.
