Section 2(14D) in The Howrah Municipal Corporation Act, 1980
(14D)[ "holding" means land held under one title or agreement and surrounded by one set of boundaries:] [Clause (14A), which inserted by W.B. Act 17 of 1995, was renumbered as clause (14D), and before so renumbering, clauses (14B) and (14C) inserted by W.B. Act 11 of 1999.]Provided that where two or more adjoining holdings form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act.Explanation. - Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause;
