Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 107B] [Entire Act] State of West Bengal - Subsection Section 107B(2) in The Cess Act, 1880 (2)"annual value of any land" means the sum of money calculated by multiplying the area of the land by the acreage rate applicable to such land;