Section 121 in The City of Nagpur Corporation Act, 1948
121. Treatment of property which is let to two or more persons in separate occupancies.
- Where any building constructed or adapted for the purpose of a single dwelling, or constructed or adapted for that purpose as two parts and for another purpose as to the rest, is let out to two or more tenants severally, the assessing authority in preparing, or revising the assessment list, or amending a current assessment list may, if it thinks fit, having regard to all the circumstances of the case, including the extent, if any, to which the parts separately occupied have been served by structural alteration, treat the building or part thereof as a single property, and a building or part of a building so treated as a single property shall for the purposes of the [property taxes] [These words were substituted for the words 'property tax' by Maharashtra 13 of 1992, Section 18.] be deemed to be a single property.
