Section 103(2) in The Asansol Municipal Corporation Act, 1990.
(2)Where any land is exempt from the 85a. Words substituted by W.B. Act 17 of 1995. [property tax] under the provisions of this Chapter, the annual value of any building erected on such land not entitled to any exemption from the [property tax] [Words substituted by W.B. Act 17 of 1995.], shall be determined separately from the land in accordance with the provisions of this Chapter.
