Section 18 in The Haryana Apartment Ownership Act, 1983
18. Separate assessment.
- Notwithstanding anything to the contrary contained in any law relating to local authorities, each apartment and its percentage of undivided interest in the common area and facilities appurtenant to such apartment (being an apartment submitted to the provisions of this Act) shall be deemed to be separate for the purposes of assessment to tax on lands and buildings leviable under such law and shall be assessed and taxed accordingly. The building, the property or any of the common areas and facilities shall not be deemed to be separate property for the purpose of the levy of such tax.
