Section 2(3A) in Kolkata Municipal Corporation Act, 1980
(3A)[ "base unit area value" means the uniform rate per square feet of any land comprising any building and any vacant land or covered space of building, or portion thereof, as the case may be, to be determined, under sub-section (1) of section 174, by the Municipal Valuation Committee;] [Inserted by section 2(2) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
