Section 178(2)(iv) in Kolkata Municipal Corporation Act, 1980
(iv)each apartment and its percentage of the undivided interest in the common areas and the facilities in a building within the meaning of the West Bengal Apartment Ownership Act, 1972 (West Bengal Act No. 16 of 1972), a declaration in respect of which has been duly executed and registered under the provisions of that Act, shall be assessed separately;