Section 88 in The West Bengal Co-Operative Societies Act, 1983
88. Unit of assessment. -
(1)Notwithstanding anything contained in any other law for the time being in force, each plot of land or house or apartment in a [* * *] [Word omitted by West Bengal Act 21 of 1990.] building (including the undivided interest in the common areas and facilities) shall constitute a separate unit for the purpose of assessment of rates and taxes to be realised by a municipality or a notified area authority or a competent authority.(2)A co-operative housing society shall be liable to furnish to the Registrar such information or particulars in regard to its affairs at the end of each co-operative year or at any other time as the Registrar may by general or special order direct.(3)After a co-operative housing society has been registered and till the possession of land, house or apartment in a [* * *] [Word omitted by West Bengal Act 21 of 1990.] building, as the case may be, is made over to the members of the co-operative housing society on the completion of a project undertaken by it, the co-operative housing society shall furnish to its members and to the Registrar at the end of every quarter a statement in the prescribed manner.
