Section 90(4) in The Howrah Municipal Corporation Act, 1980
(4)If the ownership of any land or building or a portion thereof is subdivided into separate shares or if more than one land or building or portions thereof by amulgamation come under one ownership, the Commissioner may on an application from the owners or co-owners, separate or amulgamate, as the case may be, such lands or buildings or portions thereof so as to ensure conformity with the provisions of this section.
