Section 4(5) in The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
(5)Where any building or land liable as a whole to payment of the tax is composed of separate tenements the assessor may, upon the request of the owner of any such tenement, determine the annual letting value of each such tenement separately and assess the amount of tax payable in respect thereof:Provided that the valuation of the entire building or land shall be the guiding factor in determining the liability to the payment of the tax.
