Assessment in case of land or building sub-divided into separate

shares :~ If during the currency of any period, prescribed by sub-section (1) of Section 146 the ownership of any land or building or portion thereof is sub-divided into separate shares, the municipality may on the application of any of the co-owners, after giving the other co-owners an opportunity to be heard, divide the assessment of such land, building or portion thereof in the following manner, namely—

1. (i) if, ownership be subdivided into two or more shares without separate allotments, or if, as the result of such sub-division, there is a separate allotment of such land, building or portion into two or more separate portions which are not entirely independent the municipality may, if it thinks fit, apportion the assessment among the share-holders according to the value of their respective shares without assigning any separate number;
2. (ii) if, as the result of such sub-division, there are separate allotments of such building or portion and if such allotments are made entirely independent and capable of separate enjoyment but not in conformity with the provisions of this Act or any rules or bye-laws made thereunder, relating to buildings, the municipality, may, if it thinks fit, assess such portions separately after assigning to them separate numbers; Provided that by such separate assessment the total assessment for the entire premises shall not be increased;
3. (iii) if such separated portions of such land, building or portion are or are made entirely independent and capable of separate enjoyment in conformity with I. Replealed by the Orissa Municipal (Amendment) Act, 1952 (Orissa Act XII of 1953), Section 11. THE ORISSA MUNICIPAL ACT, 1950 5) the provisions of this Act or of any rules or bye-laws made thereunder relating to buildings, the municipality shall assess each portion separately by assigning a separate number thereto: Provided that by such separate assessment the total assessment for the entire premises shall not be increased: Provided further that such apportionments or separation of the numbers and assessment as the case may be, shall remain in force and the rate shall be levied accordingly until the expiration of said period.