A house, bungalow, villa albeit it being a duplex house, it is an independent dwelling unit even if it has a first floor. It is not an apartment and the land is not two.
However, if the upper floor has been constructed as two with separate entrance via staircase from outside and the first floor is designed to be fully functional with its own kitchen and bathrooms, living room, bedrooms and car parking for two or more vehicles, then it can be considered two houses. But the land is one and the share of the land is half the area for each.
Charging the land twice, 100% for the ground floor house and 100% for the upper floor is wrong and this has to be rectified.
– George Rego, Mysuru, 22.7.2020
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