Section 121 in West Bengal Municipal Corporation Act, 2006
121. Unit of assessment.
(1)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 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.(2)All lands or buildings, to the extent these are contiguous or are within the same curtilage or are on the same foundation and arc owned by the same owner or co-owners as undivided property, shall be treated as one unit for the purpose of assessment under this Act.(3)Each residential unit with its percentage of undivided interest in the common areas and facilities, constructed or purchased, and owned by or under the control of any housing co-operative society registered under the West Bengal Co-operative Societies Act, 1983, (West Ben. Act XLV of 1983) shall be assessed separately.(4)Each apartment and its percentage of the undivided interest in the common areas and facilities in a building within the meaning of the West Bengal Apartment Ownership Act, 1972, (West Ben. Act XVI of 1972) a declaration in respect of which has been duly executed and registered under the provisions of that Act, shall be assessed separately:Provided that if after enquiry it is found that the apartments have been built for the residential purpose and for the occupancy of individuals of families, such apartments shall be individually assessed even if registration under the West Bengal Apartment Ownership Act, 1972, is delayed or avoided.(5)Every land, which is not built upon, comprised in a holding shall be assessed separately as a single unit.(6)Notwithstanding anything contained in the foregoing provisions of this section, the Mayor-in-Council may, on its own or upon an application, amalgamate or separate lands or buildings or portions thereof so as to ensure conformity with the provisions of this section and may also apportion the valuation and assessment among the co-owners according to the value of the respective shares when the entire land or building is treated as a single unit.C. Valuation and assessment list
