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Section 21: Separate assessments

The Uttar Pradesh Apartment (Promotion of construction, Ownership & Maintenance) Act,-2010State Act of Uttar Pradesh · Act 16 of 2010

(1) Notwithstanding anything to the contrary contained in any law relating to local authorities, each apartment and its percentage of undivided interest in the common areas and facilities appurtenant to such apartment shall be deemed to be separate property for the purpose of assessment of tax on lands and building leviable under such law and shall be assessed and taxed accordingly; and for this purpose a local authority shall make suitable regulations to carry out the provisions of this section.

(2) Neither the building nor the property nor the common areas and facilities referred to in sub-section (1), shall be deemed to be separate properties for the purpose of the levy of such taxes.

Where this provision sits

ActThe Uttar Pradesh Apartment (Promotion of construction, Ownership & Maintenance) Act,-2010
Section21
Marginal noteSeparate assessments
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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