Section 1(3) in Punjab Municipalities (Manner of calculation of market value of certain buildings) Rules, 2013
(3)They shall apply to the multi-storeys buildings, group housing buildings or such like other buildings, which, for the purposes of the tax, are governed under the provisions of second proviso to sub-clause (a) and subclause (b) of clause (1) of section 3 of the Act:Provided that where any portion of such a building is rented out [except a building governed by the provisions of second proviso to sub-clause (a) of clause (1) of section 3 of the Act], these rules shall not apply to such portion of the building.
