A decimal is not a measurement unit, it is a way in which numbers - pure numbers - are represented.
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45 Sft is equal to 1 Chittakbecause:1 cottah is equal to 720 sft and1 cottah is equal to 16 chittakhence 1 chittak will be 720/16 = 45 sft
From the Wikipedia article for "Katha (unit)" (it seems that Cottah is an alternate spelling for Katha): "A Katha is approximately 720-square-foot (67 m2) or 1/20 of a bigha. It is still in use in much of Bangladesh and India"
1.2 is one decimal place
There is always one decimal point but decimal places can be more than one. 927.1 has one decimal place which is the tenths place.
The correct answer is one decimal place.