In force · As amended up to 2026-08
78. 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.
— 79. Assessment in case of amalgamation of premises. If any land or building, bearing two or more municipal numbers, or portions thereof, be amalgamated into one or more new premises, the Chairperson shall on such amalgamation assign to them one or more number and assess them to property tax accordingly:
Provided that the total assessment on amalgamation shall not be greater than the sum of the previous assessments of the several premises except when there is any re-valuation of any of the said premises.
78. Rags, including small pieces or cuttings of cloth, hessian cloth, gunny-bag cloth, silk, art silk or woollen cloth.
79. Rosin or dammar Battar otherwise known as Ral.
80. Safety fuses, fog signals, cartridges, etc.
81. Saltpetre.
82. Sandalwood.
83. Silk waste, or silk yarn waste, art silk waste, or art silk yarn waste.
84. Sisal fibre.
85. Skins (raw or dried).
86. Straw.
87. Sulphur.
88. Tallow.
89. Tar, pitch, dammar or bitumen.
90. Tarpauline.
91. Thinner.
92. Timber.
93. Turpentine.
94. Varnish.
95. Wool (raw).
Source: India Code