Section 163(1)(i) in Jharkhand Municipal Act, 2011
(i)if the ownership is subdivided into two or more shares without separate allotment, or if as a result of such subdivision there is a separate allotment, of such holding or portion, which are not entirely independent and capable of separate enjoyment, the Municipal Commissioner or the Executive Officer may, if he thinks fit, apportion the assessment among the share-holders according to the value of their respective shares without assigning any separate number;