Section 178(2) in Kolkata Municipal Corporation Act, 1980
(2)Under the rules as aforesaid—(i)every building together with the site and the land appurtenant thereto shall be assessed as a single unit :Provided that where portions of any building together with the site and the land appurtenant thereto are vertically divisible and are separately owned so as to be entirely independent and capable of separate enjoyment notwithstanding the fact that access to such separate portions is made through a common passage or a common staircase, such separately owned portions may be assessed separately :Provided further that the right of such access is protected by a registered deed of agreement;(ii)all lands or buildings, to the extent these are contiguous or are within the same cartilage or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act :[Provided that if such land or building is sub-divided into separate shares which are not entirely independent and capable of separate enjoyment, the Municipal Commissioner on application from the owners or co-owners may apportion the valuation and assessment among the co-owners according to the value of their respective shares treating the entire land or building as a single unit;] [Proviso inserted by section 9(a) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f 15.5.1984.](iii)each residential unit with its percentage of the undivided interest in the common areas and facilities constructed or purchased and owned by or under the control of any housing co-operative society registered under the West Bengal Co-operative Societies Act, 1973 (West Bengal Act No. 33 of 1973), shall be assessed separately;(iv)each apartment and its percentage of the undivided interest in the common areas and the facilities in a building within the meaning of the West Bengal Apartment Ownership Act, 1972 (West Bengal Act No. 16 of 1972), a declaration in respect of which has been duly executed and registered under the provisions of that Act, shall be assessed separately;(v)[ every land comprised in a thika tenancy with but or building made thereon, either in a bustee or otherwise, shall be assessed separately as a single unit; [Substituted by section 10 of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal- Act 32 of 1983), w.e.t 4.1.1984.](vi)every land, which is not built upon, comprised in a thika tenancy, either in a bustee or otherwise, shall be assessed separately as a single unit.]
