section 112(7)
Unit of assessment.
The Sikkim Municipalities Act, 2007The Chief Municipal Officer shall, upon an application made in this behalf by an owner, lessee, sub-lessee, or occupier of any land or building and upon payment of such fee as may be determined by the Municipality by regulations, furnish to such owner, lessee, sub-lessee, or occupier, as the case may be, information regarding the apportionment of the property tax on such land or building among the several occupiers of such land or building for the current assessment period or for any preceding assessment period: Provided that nothing in this sub-section shall prevent the Municipality from recovering any arrear dues on account of property tax from any such person.
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