Section 140 in The Chhattisgarh Municipal Corporation Act, 1956
140. Treatment of property which is let to two or more persons in separate occupancies.
- When any building or land is let to two or more persons holding in severalty, the Assessing Authority may, for the purpose of assessing, or revising the assessment list or amending a current assessment list for such building or land to the property taxes, cither treat the whole thereof as one property, or with the written consent of the owner of such building or land, treat each several holding therein or any two or more of such several holdings together, or each floor or flat, as a separate property and a building or land so treated as a single property shall, for the purposes of property tax, be deemed to be a single tenement.
