Section 116(3) in Siliguri Municipal Corporation Act, 1990
(3)The liability of the several owners of any building constituting a single unit of assessment, which is or is purported to be severally owned in parts or flats or rooms for payment of consolidated rate or any installment thereof payable during the period of such ownership shall be joint and several:Provided that the Chief Executive Officer may apportion the amount of consolidated rate on such building among the co-owners.