(b)The municipal tax assessed on the annual value of building in which office accommodation is provided or on the land appertaining to them, shall be treated as separate from the rent. If it is the local rule or custom for the tax to be chargeable to the owner, the tax for the entire building will be paid by Government otherwise, the Government servant concerned should pay the share of such tax corresponding with the share of the rent payable by him and Government should be debited with the difference. See also item 45 of Annexure 'A' to Appendix 5.(iv)Use of Government Buildings by Auxiliary Force