(1)If any holding bearing two or more holding numbers or portions thereof, are amalgamated into one or more new premises, the Municipal Commissioner or the Executive Officer shall assess them on amalgamation, after assigning to them one or more numbers, as the case may be, for the purposes of this Chapter:Provided that no assessment on amalgamation of premises shall be made by the Municipal Commissioner or the Executive Officer except on application being made by the owner or owners thereof.
