Section 102(1) in Siliguri Municipal Corporation Act, 1990
(1)Notwithstanding anything contained in the West Bengal Premises Tenancy Act, 1956 (West Ben. Act XIII of 1956) or in any other law for the time being in force, for the purpose of assessment of the consolidated rate, the annual value of a holding comprising land and building shall be deemed to be the gross annual rent including service charges, if any, at which such land or building might at the time of assessment be reasonably expected to let from year to year, less an allowance of one-sixth of such annual value for the cost of repairs and other expenses necessary to maintain such land or building in a state to command such gross rent.
