Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property

Notwithstanding that any land or building is owned by, or let to, two or more persons in severalty, the Chairperson shall for the purpose of assessing such land or building to property tax treat the whole of it as one property: Provided that the Chairperson may, in respect of any land or building which was originally treated as one property but which subsequently passes on by transfer, succession or in any other manner to two or more persons who divide the same into several parts and occupy them in severalty, treat, subject to any bye-law made in this behalf, each such several part, or two or more of such several parts together, as a separate property and assess such part or parts to property tax accordingly. (3) Any of the things caused to be seized by the Chairperson under sub-section (2) shall be disposed of by him in the manner specified in section 230. (4) After the requisition under sub-section (2) has been complied with, the Chairperson may, if he thinks fit, depute by a written order a police officer or a municipal officer or other municipal employee of the Council to watch the premises in order to ensure that the erection of the building or the execution of the work is not continued. (5) Where a police officer or a municipal officer or other municipal employee has been deputed under sub-section (4) to watch the premises, the cost of such deputation shall be paid by the person at whose instance such erection or execution is being continued or to whom notice under sub-section (1) was given and shall be recoverable from such person as an arrear of tax under this Act.