Section 90(2) in The Howrah Municipal Corporation Act, 1980
(2)Under the rules as aforesaid -(i)every building together with the site and the land appurtenant thereto shall be assessed as a single unit:Provided that where portions of any building together with the site and the land appurtenant thereto are vertically divisible and are separately owned so as to be entirely dependent and capable of separate enjoyment notwithstanding the fact that access to such separate portions is made through a common passage or a 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;(ii)all lands or buildings, to the extent there are contiguous or are within the same curtilage or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act;(iii)each residential unit with its percentage of the undivided interest in the common areas and facilities constructed or purchased and owned by or under the control of any housing cooperative society registered under the West Bengal Co-operative Societies Act, 1973, shall be assessed separately;(iv)each apartment or its percentage of the undivided interest in the common areas and the facilities in a building within the meaning of the West Bengal Apartment Ownership Act, 1972, declaration in respect of which has been duly executed and registered under the provisions of this Act, shall be assessed separately.
