(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.] [Inserted by section 24 of the West Bengal Act 16 of 2002, w.e.f. 2.9.2002.]
