Section 106(2) in The Chandernagore Municipal Corporation Act, 1990
(2)Where any land is exempt from the [property tax] [Words substituted by Act 17 of 1995.] under the provisions of this Chapter, the annual value of any building erected on such land not entitled to any exemption from the [property tax] [Words substituted by Act 17 of 1995.], shall be determined, separately from the land in accordance with the provisions of this Chapter.
