Section 178(2)(v) in Kolkata Municipal Corporation Act, 1980
(v)[ every land comprised in a thika tenancy with but or building made thereon, either in a bustee or otherwise, shall be assessed separately as a single unit; [Substituted by section 10 of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal- Act 32 of 1983), w.e.t 4.1.1984.]