Section 91 in West Bengal Co-operative Societies Act, 2006
91. Unit of assessment.
(1)Notwithstanding anything contained in any other law for the time being in force, each plot of land or house or apartment in a building (including the undivided interest in the common areas and facilities) shall constitute a separate unit for the purpose of assessment of rates and taxes to be realised by a municipality or a notified area authority or a competent authority.(2)After a Co-operative housing society has been registered and till the possession of land, house or apartment in a building, as the case may be, is made over to the members of the Co-operative housing society on the completion of a project undertaken by it the Co-operative housing society shall furnish to its members and to the Registrar at the end of every quarter a statement in the prescribed manner.
