Section 210(2) in The Orissa Municipal Corporation Act, 2003
(2)The value of any machinery contained in, or situated upon, any land or building shall not be taken into consideration while determining the annual value.Explanation.I - In the case of a building with appurtenant land, the area of the land under the plinth area of the building shall be excluded from the total area of land, the balance being treated as vacant land which shall be assessed as such.Explanation.II - The covered space of any building shall mean the total floor area of the building in all the stories.Explanation.III - For the purposes of this section, "machinery" shall include lifts, air-conditioning equipment, and equipment for providing earthquake proofing and other movable properties.
