Section 164 in Gauhati Municipal Corporation Act, 1971
164. Premises owned by or let to, two or more persons in severally to be ordinarily assessed any one property.
- Notwithstanding the fact that any land or building is owned by, or let to, two or more persons in severalty, the Commissioner shall, for he purpose of assessing such land or building to property taxes, treat the whole of it as one property:Provided that the Commissioner may, in respect of any land or building which was originally treated as one property but which subsequently passes on by transfer, succession or in any other manner to two or more persons who divide the same into several parts and occupy them in severalty, treat, subject to any bye-law made in this behalf each such several part, or two or more of such several parts together, as a separate property and assess such part or parts to property taxes accordingly;
