Section 103 in Siliguri Municipal Corporation Act, 1990
103. Determination of annual valuation of holdings exempted from consolidated rate.
(1)Where any holding is exempt from consolidated rate, the annual valuation thereof shall be determined in accordance with the provisions of this Chapter,(2)Where any land is exempt from the consolidated rate under the provisions of this Chapter, the annual value of any building erected on such land not entitled to any exemption from the consolidated rate, shall be determined separately from the land in accordance with the provisions of this Chapter.
