Section 14 in West Bengal Apartment Ownership Act, 1972
14. Separate assessment.
Notwithstanding anything to the contrary in any other law for the time being in force, each apartment (of a property including its percentage of undivided interest in the common areas and facilities thereof) the owner of which does not own any other apartment in such property shall be deemed to be a separate unit for the purpose of assessment of municipal rates and taxes.
