Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything to the contrary in any law for the time being in force, each apartment of a property (including its percentage of undivided interest in the common areas and facilities appurtenant to such apartment) shall be deemed to be a separate unit for the purpose of assessment of tax on land, municipal rate and taxes, Offences by company. Separate assessment. 24 and for this purpose, a Local Authority shall make all suitable rules to carry out the provisions of this section.