Section 21 in Tamil Nadu Apartment Ownership Act, 1994
21. Separate assessment.
- Notwithstanding anything to the contrary contained in any law for the time being in force,-(a)each apartment and its percentage of undivided interest in the common areas and facilities and the limited common areas and facilities of such apartment, shall be deemed to be separate property for the purpose of assessment to tax on lands and buildings leviable under such law and shall be assessed and taxed accordingly; and(b)the building, or the property or any of the common areas and facilities and the limited common areas and facilities shall not be assessed to any such tax separately,
