Section 14 in Uttar Pradesh Ownership of Flats Act, 1975
14. Separate Assessment.
- Notwithstanding anything to the contrary contained in any law for the time being in force, each flat and its percentage of undivided interest in the common areas and facilities shall be deemed to be a separate property for the purpose of assessment of rates and taxes leviable by a local authority under any law for the time being in force.
