Section 3(k) in The Punjab Apartment Ownership Act, 1995
(k)"common expenses", means,-(i)all sums lawfully assessed against the apartment owners, by the association for meeting the expenses of administration, maintenance, repair or replacement of the common areas and facilities;(ii)expenses, declared by the provisions of this Act or by the bye-laws or agreed upon by the association, as common expenses;(iii)the Government and municipal taxes, including ground rent and property tax, which is not assessed separately, for each apartment;
