Section 104 in Siliguri Municipal Corporation Act, 1990
104. Unit of assessment.
- Every building together with the site and the land appurtenant thereto comprised in a holding shall be assessed as a single unit:Provided that where portion of any building together with the site of the land appurtenant thereto is vertically divisible and is separately owned so as to be entirely independent and capable of separate enjoyment notwithstanding the fact that access to such separate portion is made through a common passage or a common staircase, such separately owned portion may be assessed separately.C. Valuation and Assessment List
