Plot having less area than the registered deed

Go as recorded in sale deed document.

You can sell the property as per the extent of area mentioned in your registered sale deed, do not alter the extent

To avoid complication in future you can mention in sale deed that as per record ( previous sale deed 2004 ) area of plot is 40×60 but today's measurement is 38×60.

To my knowledge, in Durg, there are several plots with an extent of 40"x60".  However, you shall request the Thasildar, Durg, to get your plot measured by the surveyor.  Verify the previous owner's sale deed.  If any changes in the measurements, you shall obtain a rectification deed from the seller, and then you can sell to a buyer with the correct measurements.

The earlier seller already died. Hence rectification at this stage is very different. Can I sell the plot by mentioning actual size as 38x60 in sale deed. In Rin pustika area is mentioned as 2409 sqft

You were advised to proceed with the sale of property on the basis of the information provided in the registred sale deed in your favor.

You may consult a local lawyer for more clarity before proceeding.