Section 234(1B) in Kolkata Municipal Corporation Act, 1980
(1B)In the case of a building constituting a single unit of assessment and severally owned in parts of flats, fee for supply of water to any such part or flat may be levied at such proportion as the annual value for such part or flat bears to the assigned annual value of the buildingProvided that where the amount of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rates" .] is apportioned for such part or flat or separate annual value is assigned, treating such part or flat as a single unit under.this Act, the annual fee for supply of water to such part or flat shall be levied on the owner of such part or flat on the basis of the annual value so assigned.]
