Section 90 in The Howrah Municipal Corporation Act, 1980
90. Municipal Assessment Code.
(1)The State Government may by rules provide for the detailed procedure for determination of the annual value of lands or buildings in Howrah and for other matters connected therewith and such rules together with any regulations made under this Act shall constitute the Municipal Assessment Code.(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.(3)Notwithstanding the assessments made before the commencement of this Act, the Commissioner on his own motion may amulgamate or separate or continue to assess as such, as the case may be, lands or buildings or portions thereof so as to ensure conformity with the provisions of this section.(4)If the ownership of any land or building or a portion thereof is subdivided into separate shares or if more than one land or building or portions thereof by amulgamation come under one ownership, the Commissioner may on an application from the owners or co-owners, separate or amulgamate, as the case may be, such lands or buildings or portions thereof so as to ensure conformity with the provisions of this section.(5)A newly constructed building shall become assessable from the date of its occupation.(6)The Commissioner shall, upon an application made in this behalf by an owner, lessee or sub-lessee or occupier of any land or building and upon payment of such fees as may be determined by the Corporation by regulations, furnish information to such person regarding the apportionment of the [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] of such land or building among the several occupiers within such land or building for the current period or the period immediately preceding :Provided that nothing in this sub-section shall prevent the Corporation from recovering the dues from any such person.D. Assessment
