Section 137(1)(i) in The Bihar Municipal Act, 2007
(i)If the ownership be subdivided into two or more shares without separate allotment, or if as the result of such subdivision there is a separate allotment, of such holding or portion into two or more separate portions, which are not entirely independent and capable of separate enjoyment, the Chief Municipal Officer may, if he thinks fit, apportion the assessment among the share-holders according to the value of their respective shares without assigning any separate number;