139. Assessment in case of land or building subdivided into separate shares.
- If during the currency of any period, prescribed by Sub-section (1) of Section 146 the ownership of any land or building or portion thereof is sub-divided into separate shares, the Municipality may on the application of any of the co-owners, after giving the other co-owners an opportunity to be heard, divide the assessment of such land, building or portion thereof in the following manner, namely :(i)if ownership be sub-divided into two or more shares without separate allotments, or if, as the result of such sub-division, there is separate allotment of such land, building or portion into two or more separate portions which are not entirely independent the Municipality may, if it thinks fit, apportion the assessment among the share-holders according to the value of their respective shares without assigning any separate number;(ii)if, as the result of such sub-division, there are separate allotments of such building or portion and if such allotment are made entirely independent and capable of separate enjoyment but not in conformity with the provisions of this Act or any rules or Bye-laws made thereunder, relating to buildings, the Municipality may, if it thinks fit, assess such portions separately after assigning to them separate numbers :Provided that by such separate assessment to the total assessment for the entire premises shall not be increased;(iii)if such separated portions of such land, buildings or portion are or are made entirely independent and capable of separate enjoyment in conformity with the provisions of this Act of any rules or Bye-laws made thereunder relating buildings the Municipality shall assess each portion separately by assigning a separate number thereto ;Provided that by such separate assessment the total assessment for the entire premises shall not be increased ;Provided further that such appointment or separation of the numbers and assessments as the case may be, shall remain in force and the rate shall be levied accordingly until the expiration of the said period.
