Rule 1BB valuation cannot split a single residential unit and separately value garden land forming part of the house.

Rule 1BB valuation of a residential house does not permit splitting a single dwelling unit into separate components for independent valuation of the unbuilt land. Where the vacant area in front formed part of the same property and was used as a garden with the house, it had to be treated as part of one residential unit. The proportionate addition contemplated by Rule 1BB applied only to excess unbuilt area and did not justify a separate land addition on these facts. The valuation therefore had to be recomputed without bifurcating the property.

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Issues: Whether, for valuation of a residential house under Rule 1BB, the unbuilt land forming part of a single dwelling unit could be treated separately and valued independently.

Analysis: The property was treated as one dwelling unit, with vacant land in front used as a garden and forming part of the same unit. Rule 1BB contemplated a proportionate addition where the unbuilt area exceeded the specified area, but did not justify splitting a single property into separate components and valuing the land apart from the house when the entire property was used and treated as one unit.

Conclusion: The separate addition on account of land was unjustified. The assessee succeeded, and the valuation had to be recomputed under Rule 1BB without bifurcating the property.

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