Section 132: Omitted

132. [Premises owned by, or let to, two or more persons in severalty to be ordinarily assessed as one property.] Omitted by s. 20, ibid. (w.e.f. 1-8-2003).

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 132

No Supreme Court judgment in our database cites this section yet.