Section 105(4) in The Chandernagore Municipal Corporation Act, 1990
(4)The estimated cost of erecting a building shall not, for the purpose of determination of annual value, include the cost of any plant or machinery (excepting those enumerated in Schedule V on the land or the building as aforesaid.[* * * * * * * * *] [Sub-section (5) omitted by West Bengal Act 17 of 1995.]