Ready Reckoner Valuation Guidelines: Rest of Maharashtra (2025-26)

Transfer of an old tenanted property

• If the total area occupied by eligible tenants is greater than the total permissible floor area, value the owner’s interest at 50% of the land value attributable to the original permissible carpet area.
• If the tenant-occupied area is less than the total permissible floor area, use 75% of the land value attributable to the original permissible carpet area.
• When the owner sells only the plot and does not transfer the built structure owned by the owner, exclude that owner-occupied built-up area from the valuation.

Guideline 1.1: redevelopment

• When the owner’s interest is transferred with existing tenancy rights, maximum permissible FSI, TDR, premium FSI and ancillary/additional FSI must be supported by a certificate from the competent planning authority or a registered architect/engineer.
• If the developer must give tenants replacement area free of cost, treat the construction cost of that obligation as a developer liability and deduct it while applying the prescribed valuation approach.

Source: guideline 1 and sub-guideline 1.1, original pages 1-2.

Guideline 2.1: old tenant receiving premises in the new building

• Where replacement area does not exceed the tenant’s old area, start with 112 times monthly rent within a municipal corporation or 144 times monthly rent elsewhere, and add the construction value of the replacement area using the new-construction rate in Appendix B.
• If the new premises are larger than the old premises, value the old-equivalent area as above and value the excess area at the applicable residential, shop or office ASR rate.
• The original landowner’s retained area is valued separately under the applicable open-land rule.
• If an eligible tenant buys the premises from the landlord or housing society, consider 40% of the market value determined under guideline 1.1 for the eligible area. Any additional land or area bought beyond the entitlement is valued at the applicable full rate.

Guideline 2.2: co-operative society redevelopment

• Where the society and developer enter into a redevelopment agreement, stamp duty is dealt with under section 4 of the Maharashtra Stamp Act.
• A later member document for the replacement flat/unit is treated independently: value the replacement area at construction cost and any excess area at the applicable residential, shop, office or industrial ASR rate.
• The source states that this treatment is subject to the Bombay High Court decision in Writ Petition No. 2310/2016 and related decisions.

Evidence of protected tenancy

The source requires evidence that the tenancy existed continuously from 30 March 2000. Acceptable supporting material may include municipal tenant records, rent receipts, electricity or telephone bills, ration card, electoral-roll entry or other government evidence. Tenancy particulars and old rent should form part of the instrument; leave-and-licence rights do not qualify.

Source: guideline 2, sub-guidelines 2.1-2.2 and the note to guidelines 1-2, original pages 1-2.

First separate the land component from the composite ASR rate, then depreciate only the construction component.

• Use the occupancy certificate where available. Other evidence may include the occupancy application, municipal tax assessment, electricity/telephone connection or society records.
• For redevelopment, scrutinise the available age evidence afresh.
• If the ASR does not prescribe a separate built-property rate, value under guideline 6.
• For open land, calculate land value under guideline 16.

Source: guideline 3, original page 3.

• Where the instrument states carpet area, convert it to built-up area. If the instrument separately states another built area, value the actual stated area.
• Open parking and terrace are valued only on the area stated for those components.
• An enclosed balcony is valued at the applicable use rate. An attached open balcony is valued at 40% of the applicable use rate.
• For flats sold before 2 January 2018 where wall area was historically excluded from carpet area, the earlier factor of 1.20 may be used to derive built-up area, including enclosed balcony. Do not apply 1.20 again if the document already states built-up or saleable area in addition to carpet area.

Source: guideline 4, original page 4.

• In a group-housing project of less than 2 hectares, a residential unit or a row house/penthouse/duplex/bungalow with built-up area below 120 sq m is valued at the residential-flat rate.
• For a residential project larger than 2 hectares without a separate ASR category, use 105% of the relevant residential, shop or office rate.
• For a row house, penthouse, duplex or bungalow larger than 120 sq m, use 125% of the applicable residential-flat rate.
• If that larger unit is not RCC and is of other permanent or semi-permanent construction, use 110% of the residential-flat rate.
• For a distinctive independent bungalow with double-height spaces, gymnasium, swimming pool or similar premium facilities, use the separately stated bungalow rate. If no separate bungalow rate exists, use the higher rate produced by the relevant special-use or residential guidance.

Source: guideline 5, original page 4.

Residential

Commercial

Industrial

For agricultural, non-development or green-belt land with a building, use the land value under guideline 16 plus depreciated construction value.

Source: guideline 6, original page 5.

• A road-facing ground-floor godown, treasury or bank is valued at the shop rate. If it is not road-facing, use 70% of the shop rate, with the area adjustment in guideline 8(c).
• An upper-floor hospital or bank is valued under the upper-floor and mall/floor guidance in guidelines 8(c) and 9 as applicable.
• A registered IT/ITES unit inside an IT park is valued at the residential-flat rate, not the commercial rate.
• For nursery, primary or secondary schools and religious premises: value built-up area at the residential rate and add the residual permissible plot area at the land rate. If no rate is prescribed, use guideline 6(i)(a).
• For colleges, including engineering, medical and management colleges: use the upper-floor commercial/office rate for built-up area and add residual plot area at the land rate. If no rate is prescribed, use guideline 6(ii)(c).
• For residential hotels/lodging and restaurants: value the ground floor at the ground-floor shop/commercial rate and upper floors at the upper-floor office/commercial rate without further floor escalation or reduction; add the residual plot area at land rate. If no rate exists, use guideline 6(ii).

Source: guideline 7, original pages 5-6.

• A road-facing ground-floor shop is valued at the ASR shop rate.
• A non-road-facing ground-floor shop is valued at 80% of the shop rate, but not below the upper-floor office/commercial rate. This applies only when the sanctioned plan establishes that the unit is not road-facing.
• For a combined shop, office, industrial godown or IT unit with built-up area over 450 sq m, reduce the applicable rate as follows:

• For a large non-road-facing shop, first derive the rate under guideline 8(b), then apply the area reduction.
• The area reduction does not apply to large offices merely because of size.
• For sale/transfer of a multi-floor combined unit, apply the floor-wise open-land adjustment separately.
• This industrial-unit treatment does not apply to an independent industrial shed on its own plot.

Source: guideline 8, original pages 6-7.

Where the ASR has no separate rate for a mall or department store, use the shop rate for the relevant value zone, increase it by 10%, and then apply the floor percentage below.

• Do not use this formula where the ASR states a separate mall/department-store rate.
• If the derived upper-floor rate is below the upper-floor office/commercial rate, use the office/commercial rate.
• Do not apply the non-road-facing shop reduction in guideline 8(b) again.

Source: guideline 9, original page 7.

• In a mixed-use building that is not a mall, treat non-residential uses such as offices, godowns or other business premises on the lower ground, upper ground and ground floors as shop-use property.
• Value a lower-ground-floor shop at 80% of the applicable shop rate.
• Value an upper-ground-floor shop at 100% of the applicable shop rate.

Source: guideline 10, original page 7.

If a basement covered by guideline 10 is used for a shop, godown or storage rather than parking, value it at 70% of the applicable shop rate.

Source: guideline 11, original page 7.

• Value a mezzanine floor at 50% of the rate applicable to the use on that floor.
• Value a loft at 25% of the rate applicable to the related use.
• For residential use, value a loft at 25% of the residential rate.

Source: guideline 12, original page 8.

If a flat, office or shop is given rights over adjoining land earmarked in the sanctioned plan for parking or another specified purpose, value that land at 40% of the applicable land rate.

Source: guideline 13, original page 8.

• For a terrace attached to a bungalow or other independent residential, office, shop or industrial building, use 40% of the rate for the related use.
• If a top-floor flat is sold with a terrace, use 25% of the flat rate for the terrace.
• For a terrace above an office or shop floor, use 40% of the office or shop rate.
• For a transfer or sale of construction rights over the terrace of a bungalow on an independent plot, value the terrace area at the land rate and add 15% of the new-construction rate as construction cost.

Source: guideline 14, original page 8.

• For covered parking such as a garage, stilt space or multi-level parking attached to a bungalow, flat, office, shop or industrial unit, use 25% of the rate for the related use. Do not apply floor escalation or area adjustment again.
• For an independent open parking space on land, use 40% of the applicable land rate.
• For mechanical parking, use 15% of the base rate for the related residential, office, shop or industrial use.

Source: guideline 15, original page 8.

Combine contiguous portions sold under one instrument when they form one continuous block, even if they carry different survey/gat numbers or ownership. Apply the size slabs to the combined area. Do not combine physically separate pieces merely because they have the same owner; attach the measurement or village plan to establish the position.

16(a): land in agricultural, non-development or planning zones with potential non-agricultural use

Where only a per-square-metre potential-use rate is available, or both per-square-metre and per-hectare rates are stated, apply:

Apply the slabs progressively and average the resulting components. Before using this table in urban or influence areas, attach a development-plan or regional-plan land-use extract not older than three months. If the ASR lists land under agriculture but the plan places it in a residential or other developable zone, use the minimum applicable potential-use rate for that village.

16(b): potential-use land where only a per-square-metre rate is available

• If a potential-use rate is provided in a rural area, use it. If no potential-use rate exists, use 50% of the non-agricultural rate.
• Where a sanctioned plotted layout is sold as a whole including roads, open spaces and amenity areas, use 90% of the relevant potential/developed-land rate. If only one or more saleable plots are transferred and roads/open spaces are excluded, use the plot rate without this reduction.

Source: guideline 16, original pages 8-10.

• Where the ASR creates a separate value zone along a road, land more than 100 metres from that road, or the interior portion of a large survey/gat number beyond 100 metres, is valued at the higher of 70% of the road-frontage rate and the rate for the interior land-use zone.
• No reduction applies to the first 100 metres.
• Attach the development-plan/regional-plan extract, village map and measurement plan. If the first 100 metres contains a sanctioned layout, also attach the approval.
• This instruction applies only where the ASR creates a separate road-based value zone, not to ordinary general-value zones or rural land.

Source: guideline 17, original page 10.

For residential units, flats and upper-floor offices in a building without a lift, use:

Source: guideline 18, original page 11.

• Count floors from the stilt or ground floor. If lower floors are multi-level parking, count the floors that actually contain flats, shops or offices.
• Do not apply this high-rise increase to shops or IT-use premises.

Source: guideline 19, original page 11.

Crop and orchard classification

Use crop entries in the previous three years of the 7/12 extract. If more than 50% of the holding carries wells, canals, lift irrigation, orchard, fruit trees or floriculture, classify the whole holding accordingly; otherwise classify only the affected part. If the 7/12 does not record the orchard/crop, use the irrigation notation and supporting evidence.

Where the ASR gives no separate crop rate, use these multipliers on the ordinary agricultural rate:

Do not use these multipliers where a separate rate for the class is already stated.

Mining, wind-energy and solar-energy land

• For the first purchase of rural land for mining, wind or solar use, use double the agricultural ASR rate.
• In urban or influence areas, use the applicable per-hectare rate for the land-use zone. Where both per-sq-m and per-hectare rates exist, apply guideline 16.
• Where solar/wind land is sold after being developed with necessary infrastructure, rural value is: [(agricultural rate per hectare × 2) + Rs.18,00,000] × hectares. In urban/influence areas, add Rs.18,00,000 per hectare to the applicable land value. Value structures above foundation level at market value.
• Land transferred to the Forest Department for compensatory afforestation is valued at the stated ASR rate.

Non-development, green-belt, RTDZ and similar land

If no independent rate exists, use the higher of 40% of the rate for the value zone containing the land and the highest comparable rate applicable in the village. If a separate agricultural or zone rate exists, use that rate without a further 40% reduction.

CRZ-I land with no development potential

Use 30% of the residential land rate; if no residential rate exists, use 30% of the lowest nearby residential rate. Attach the planning authority’s evidence and CZMP/plan. Do not apply the 30% reduction where the ASR provides a separate CRZ-I rate.

Biodiversity-park reservation

If the land falls in a residential or similar developable zone, use the higher of 20% of that zone rate and the highest adjoining rate. If it falls in an agricultural/non-agricultural zone, use the higher of the stated agricultural rate and 20% of the highest adjoining residential/developable rate. Apply the open-land slab method and attach plan/title evidence.

Source: guideline 20, original pages 11-13.

• Where agricultural land under 10 ares is sold and the ASR gives only a per-hectare rate, use double the applicable rate.
• If a separate rate exists for narrow strip agricultural land and the entire survey/gat holding is below 10 ares and is sold in full, apply the stated strip-land rate.
• The source states that the doubling treatment does not apply where that land is not road-facing.

Source: guideline 21, original pages 13-14.

If a separate revenue village has been created by division of a wadi and the ASR has not yet assigned an independent rate, use the rate that applied to the relevant survey/gat number before the division.

Source: guideline 22, original page 14.

• For fully converted non-agricultural land in a rural area, use the village’s relevant NA-use rate and the open-land slab guidance.
• For agricultural land in an urban or influence area without a development plan that has been converted or developed, use the nearest comparable developed/potential zone rate after considering location, advantages and disadvantages.
• If only part of agricultural land is lawfully converted to residential or temporary developable use, apply the potential-use per-sq-m rate to the converted part and the agricultural per-hectare rate to the balance.
• Where agricultural land in an urban/influence area is zoned for residential, commercial or industrial use and has an approved or existing public approach road, treat it as potential/developable land and apply the comparable zone rate and guideline 16.
• If there is no approved or existing approach road, reduce the above value by 30%.
• For unconverted land without permissible developable use but with an approach road, use the higher of 40% of the stated zone rate and the comparable agricultural rate; apply guideline 16.
• If a potential/developable zone has no rate, use the nearest similar zone rate and the open-land slab guidance.

Source: guideline 23, original pages 14-15.

Farm house

• For rural or influence-area agricultural land bought for a farm house or forest house, treat it as potential NA use and use the applicable slab under guideline 16.
• If no potential-use rate exists in a rural area, use 50% of the NA rate and the open-land slab.

Forest-house layout

• In a rural forest-house layout, value plotted land at 60% of the village NA rate.
• In an influence area, use the higher of the comparable potential-land value and 60% of the village NA rate.
• This forest-house treatment does not apply to ordinary farm-house layouts.
• If the forest-house layout is reclassified into a residential zone with 1.00 FSI, apply the residential treatment instead.

Source: guideline 24, original page 15.

• In urban and influence areas, value a private pond/tank at 100% of the applicable value-zone rate.
• Value land beneath a natural or public water body at 50% of the applicable land value. This reduction does not apply to an ordinary agricultural farm pond.
• In rural areas, deduct the pond area only when determining the size slab, then value the entire recorded area at the rate applicable to the agricultural, orchard or fruit-crop class. If the 7/12 specifically records a crop in the pond area, apply guideline 20.
• Value rural waterlogged land at 75% of the rate for its agricultural or horticultural classification.
• For a natural/public reservoir in a rural area, use 50% of the value produced by the ASR rate and applicable land guidance.

Source: guideline 25, original pages 15-16.

• For a company purchase of rural land for agriculture-ancillary or commercial crop use, use 200% of the dry-land rate, 300% of the seasonal horticultural rate or 400% of the perennial orchard rate, as applicable.
• If the ASR provides a separate rate for floriculture, fruit orchard, sugarcane or another plantation use, use the higher of that rate and the above multiplier.
• For land in urban or influence areas that falls in a developed, potential, residential or other developable zone, use the applicable zone rate.
• For land in an agricultural, non-development or green zone without development potential, use 150% of that value-zone rate.

Source: guideline 26, original page 16.

After verifying that agricultural land is salt-affected, value it at 60% of the irrigated-land rate. This instruction does not apply in urban or influence areas and does not apply to land classified as an actual salt pan.

Source: guideline 27, original page 16.

If the parties do not accept the valuation produced directly by the ASR table, the source calls for adjudication under section 31 of the Maharashtra Stamp Act.

Value of consideration received by the society or members

Include, where applicable:

• The new-construction value of replacement flats/units and the construction value of amenities such as club house or society office.
• Cash compensation beyond construction.
• Interest on deposits for the project period, using the contractual rate if above 6%, otherwise simple interest at 6% per annum.
• Corpus fund, temporary accommodation rent, shifting charges and brokerage.
• Development charges and other consideration provided to the society or members.
• Value of built-up area received above the old existing area, using 30% of the land rate after considering fungible FSI, TDR, premium FSI and ancillary FSI.
• Any other liability undertaken by the developer that is stated in the instrument.

Value of the developer’s share

Adopt the higher of the member/society consideration and the developer-share value as market value. A qualified professional should certify original permissible FSI, TDR, premium and ancillary FSI. If the society or developer directly bears TDR/premium cost, allocate that deduction to the party that actually pays it.

Source: guideline 28, original pages 16-17.

• For rural land in a potential-NA category, use 50% of the village’s per-square-metre NA rate and then apply the open-land slab under guideline 16(a).
• For highway-frontage land adjoining a National or State Highway, value up to 2,000 sq m, or land to a depth of 50 metres from the highway boundary if greater, using the table below. Value the remaining land at the agricultural per-hectare rate.

• Average the slab components. If a company is purchasing the land, use 50% of the potential-NA rate for the first 2,000 sq m and the agricultural rate for the balance.
• If the ASR has a separate highway potential-use zone, value highway-frontage potential land at 120% of the stated land rate, with the guideline 16 slab.
• For a census town with population above 5,000, land within 200 metres of the village boundary in a rural area outside an influence zone is valued at 50% of the potential-use rate, with guideline 16(b). This applies only to villages identified by the Collector.
• This highway-frontage instruction does not apply to access-controlled expressways such as the Mumbai-Pune Expressway or Samruddhi Mahamarg where there is no direct entry.

Source: guideline 29, original pages 17-18.

• Except for CRZ-I, value land reserved or restricted for a public purpose in a sanctioned development plan at 80% of the stated ASR rate.
• For a buildable reservation such as a school, hospital or shopping facility, determine land value under guideline 16 and the applicable area adjustment. If development potential is received through TDR, value that TDR potential at 25% of the land rate. Do not add original FSI or other incremental FSI again.
• For CRZ-I with a separate ASR rate, use 80% of that rate with guideline 16(b). If no separate CRZ-I rate exists, use 30% of the lowest nearby residential land rate with guideline 16(a).
• For plantation-zone land in Vasai-Virar and non-development land elsewhere, if a separate rate exists use 80% of it with guideline 16(b); otherwise use 40% of the residential land rate with guideline 16(a).
• If the reservation has ceased, value the land according to its currently permissible use.

Source: guideline 30, original page 18.

For residential or commercial land abutting a road wider than 9 metres in the municipal-corporation areas of Thane, Kalyan-Dombivli, Mira-Bhayandar, Bhiwandi-Nizampur, Vasai-Virar, Pune, Pimpri-Chinchwad, Nashik, Chhatrapati Sambhajinagar and Nagpur, add 25% to the stated land rate when valuing a transfer that uses TDR. In other municipal-corporation areas, add 10%.

Source: guideline 31, original page 19.

Landowner consideration

Add:

• Construction value of the built-up area allotted to the landowner; and
• cash compensation, interest on deposit for the project period, development charges, premium and other consideration stated in the instrument. Use the stated deposit interest if above 6%; otherwise use simple interest at 6%.

Developer consideration

Use the higher of the landowner and developer consideration as market value. A qualified professional should certify the actual development potential and division. Value TDR at 30% of the land rate; value premium and ancillary FSI at the rates actually prescribed by government.

Source: guideline 32, original page 19.

Landowner consideration

Include the value of developed land allotted to the owner, cash compensation and interest, after accounting for the documented development cost and incidental expenditure such as approvals, internal roads, drainage, retaining works, open-space development, legal charges, stamp duty, architect fees, development charges and premium.

Developer consideration

Use the higher of the two calculations as market value. For determining the shares, treat net developed plot area as 90% of the total land area.

Source: guideline 33, original pages 19-20.

For a joint development agreement in a special-township area:

• Landowner consideration is the construction value of the owner’s built-up share plus cash compensation, interest on deposit and any other stated consideration.
• Developer consideration is the developer’s built-up share multiplied by the applicable land rate under the open-land guidance, less TDR, premium and similar documented charges.

Adopt the higher result as market value. Use the contractual interest rate if above 6%; otherwise use simple interest at 6% for the project period.

Source: guideline 34, original page 20.

Where a developer purchases for itself a flat, shop, office or other unit that it had retained under the development agreement, deduct the applicable new-construction rate from the ASR unit rate and apply the balance to the relevant area. This special treatment does not apply where the developer is a partnership firm and the purchase is made in the personal name of a partner.

Source: guideline 35, original page 20.

• Where a municipal corporation, special planning authority, government or semi-government body, statutory authority, government undertaking or local authority sells or allots property at a pre-fixed price, treat that fixed price as market value under Rule 4(6) of the Maharashtra Stamp (Determination of True Market Value of Property) Rules, 1995.
• For resale of premises by a religious or charitable institution to its own member, where the Rule 4(6) condition does not apply, use the relevant ASR rate in accordance with the Inspector General of Registration circular dated 15 December 2021.

Source: guideline 36, original page 20.

• Use certified measurement plans, development-plan or regional-plan extracts and the instrument’s four-boundary description to divide the property between the applicable zones.
• If adequate evidence of the split is not provided, value the entire survey/CTS/gat holding at the highest applicable zone rate.
• If that rate is disputed, submit the necessary records to the competent valuation authority for formal zone determination.

Source: guideline 37, original pages 20-21.

Before allowing any adjustment, deduction or concession under these guidelines, attach the required certified plans, maps and supporting records to the instrument so they form part of the registered document.

Source: guideline 38, original page 21.

• For the first through fourth floors, reduce the applicable industrial-godown rate by 5% for each floor.
• For all floors above the fourth, cap the total reduction at 20%.
• This floor reduction does not apply to units in an IT park.
• If the ASR has no industrial-use rate, use 110% of the basic residential rate. If there is no residential rate either, use guideline 6(iii).

Source: guideline 39, original page 21.

• For a conveyance of terrace area for mobile-tower installation, treat the use as commercial and use 40% of the ground-floor commercial/shop rate for the relevant value zone.
• If the area is transferred by lease, apply the percentage prescribed by Article 36 of Schedule I to the Maharashtra Stamp Act.
• The source excludes a leave-and-licence arrangement shorter than five years from this special rule. It applies to leave-and-licence arrangements exceeding five years and to instruments that are in substance leases.

Source: guideline 40, original page 21.

If a plot, land parcel or ground-floor corner shop abuts more than one road and each relevant road is wider than 12 metres, use 110% of the applicable open-land or ground-floor shop rate. Do not apply this increase to residential flats, ground-floor residential use or upper-floor offices.

Source: guideline 41, original page 21.

If the transfer instrument makes the purchaser responsible for paying unearned increase, premium or nazrana to government:

Charge stamp duty on the higher of this adjusted consideration and the ASR value. If the premium has already been paid before execution, verify the payment and collect only any remaining stamp-duty difference. If the instrument does not clearly allocate responsibility, the registering authority should determine it before applying the formula.

Source: guideline 42, original page 21.

• For the first instrument between MIDC and its lessee, calculate value under the applicable MIDC circular, including road-width increases and area-based additional rates.
• For a later transfer by the lessee with MIDC approval, use the higher of the stated consideration and the value derived from the ASR/MIDC guidance.
• For open or large MIDC plots, apply the area factor below to the applicable rate:

Source: guideline 43, original page 22.

Use the 7/12 extract or property card, development-plan land-use extract, village map, city-survey sheet and measurement plan to identify the correct zone and rate. Contact the competent town-planning valuation office through the Joint District Registrar/Collector of Stamps where necessary. If the ASR’s zone description contains a clear placement or printing error, submit the supporting records for formal correction and rate determination rather than selecting a convenient neighbouring rate.

Source: guideline 44, original page 22.

The document should clearly state the particulars that affect valuation:

• survey number, gat number, CTS number or final plot number;
• existing and proposed road width;
• permitted land use under the sanctioned development plan;
• plot area in square metres;
• built-up area and carpet area in square metres; and
• the property’s four boundaries and the permissible use adjoining each side.

Source: guideline 45, original page 22.

Where development is restricted by a funnel-of-vision/height limit, proximity to an aerodrome or airport, an existing fuel station, a railway-track boundary or a similar control, value only the built-up area that can lawfully be used under the sanctioned development-control rules. The permissible area must be certified by the competent local or planning authority.

Source: guideline 46, original page 23.

• For built-up premises in a notified slum, mill redevelopment project, transit camp, MHADA LIG/EWS project, PMAY project or housing for mill workers, if no separate ASR rate exists, use 90% of the corresponding residential, ground-floor shop, office or industrial rate.
• For land or plots included in a transit camp or MHADA LIG/EWS scheme, use 95% of the applicable land rate.
• If the ASR already provides a separate rate for the scheme, use that rate without a further reduction.

Source: guideline 47, original page 23.

For sale of TDR as movable development potential, take its market value as 30% of the value produced by the relevant land rate in the ASR.

Source: guideline 48, original page 23.

For property within 100 metres of a crematorium, burial ground, cemetery, sewage treatment plant, slaughterhouse or a similar specified use, reduce the applicable ASR value by 25%. Attach the relevant planning-authority plan showing the actual position before allowing the reduction.

Source: guideline 49, original page 23.

If one property falls in two or more value zones or rate categories, calculate a weighted-average rate from the land, flat or office area in each category and apply it to the whole property.

Example from the source: 100 sq m at Rs.4,000/sq m and 200 sq m at Rs.2,000/sq m gives (100 × 4,000 + 200 × 2,000) ÷ 300 = Rs.2,666.67/sq m.

Source: guideline 50, original page 23.

• At registration, the Sub-Registrar should use the computerised valuation system and attach its report to the instrument.
• If the computerised system is unavailable, a signed and stamped written valuation report should be attached.
• For an adjudicated instrument, attach both the Collector of Stamps’ order and the valuation report.

Source: guideline 51, original page 23.

Use the Appendix B rate for the district, local-authority class and construction type. The table below reproduces the supplied rates in English.

Construction-class notes

• RCC: frame structure with RCC slab, brick/concrete walls, cement mortar, internal and external plaster, and tile flooring.
• Other permanent: load-bearing structure with RCC slab, brick walls, plaster and tile or cement flooring.
• Semi-permanent: load-bearing structure with mud-built stone/brick walls, Shahabad or mud/other flooring, and non-RCC roofing.
• For an industrial shed below 9 metres in height, use 75% of the RCC rate; at 9 metres or more, use 100% of the RCC rate.
• For a basement, use 20% of the new-construction rate.
• For a stilt-parking slab, use 30% of the new-construction rate.

Source: guideline 52 / Appendix B, source appendix pages 1-6.