Section 104(1) in The Asansol Municipal Corporation Act, 1990.
(1)Every building together with the site and the land appurtenant thereto comprised in a holding shall be assessed as a single unit 1:Provided that where portions of any building together with the site of the land appurtenant thereto are vertically divisible and are separately owned so as to be entirely independent and capable of separate enjoyment, notwithstanding the fact that access to such separate portions is made through a common passage or a common staircase, such separately owned portions may be assessed separately:Provided further that the right of such access is protected by a registered deed of agreement.
