Section 88(1) in The West Bengal Co-Operative Societies Act, 1983
(1)Notwithstanding anything contained in any other law for the time being in force, each plot of land or house or apartment in a [* * *] [Word omitted by West Bengal Act 21 of 1990.] building (including the undivided interest in the common areas and facilities) shall constitute a separate unit for the purpose of assessment of rates and taxes to be realised by a municipality or a notified area authority or a competent authority.
