Section 107(6) in The Chandernagore Municipal Corporation Act, 1990
(6)Notwithstanding anything contained in the foregoing provisions of this section, the Mayor-in-Council may, on its own or upon an application, amalgamate or separate lands or buildings or portions thereof so as to ensure conformity with the provisions of this section and may also apportion the valuation and assessment among the co-owners according to the value of the respective shares when the entire land or building is treated as a single unit.C. Valuation and Assessment List