(2)Under the rules as aforesaid: -(a)Every building together with the site and the land appurtenant thereto shall be assessed as a single unit;(b)All lands or buildings to the extent these are contiguous or are within the same cartilage 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:Provided that if such land or building is sub-divided into separate portions which are not entirely independent and capable or separate enjoyment, the Chief Officer of the Municipality may, on an application from the owners or co-owners, apportion the valuation and assessment among the co-owners according to the value of their respective portions treating the entire land or building as a single unit;(c)All lands and buildings within the same enclosure and owned by the same owner as undivided property, shall be treated as one unit for the purpose of assessment under this Act;(d)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 co-operative society, registered under the law for the time being in force in the State, shall be assessed separately;
