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Let height = h
base, b = 2.4h
cost of levelling @ Rs. 20 per m² is Rs. 96,000.
Area = 96000/20 = 4800 m²

Area = \frac{1}{2}bh \\ \\ 4800=  \frac{1}{2} \times 2.4h \times h \\ \\1.2h^2=4800\\ \\h^2= \frac{4800}{1.2} =4000\\ \\h= \sqrt{4000} =63.25m\\ \\b=2.4h=2.4 \times 63.25=151.8m

Base is 151.8m
height is 63.25m