This appeal relates to valuation of residential house. assessee has valued property under r. 1BB. property is house in area of 115 cents. built up area is 17.5 cents. Under r. 1BB if unbuilt land exceeds specified area by 10 per cent but not 15 per cent 30 per cent of value has to be added. Since unbuilt area of 97.5 cents was more than specified area of 80.5 cents by 10 per cent, assessee added 30 per cent to capitalised value of maintainable rent and returned value of Rs. 33,605. WTO, however, added another sum of Rs. 4,50,000 on ground that 45 cents of land should be considered to be independent property. This was confirmed on appeal. Before us it was contended on behalf of assessee that entire property was one unit and if it is valued as per r. 1BB there cannot be addition for land separately. On other hand, it was pointed out on behalf of Revenue that for earlier years land measuring 45 cents has been valued separately and assessee had acquiesced in valuation. But assessee stated that for earlier year valuation was not made under r. 1BB. After hearing both sides, we are of opinion that assessee is entitled to succeed. Admittedly, entire property is one dwelling unit abutting road on one side with vacant area used as garden in front. It may be possible to bifurcate property inasmuch as large area of unbuilt land is available in front house. But that does not by itself mean that property can be visualised as two units- one having building and other as vacant site, as long as entire unit is treated as one and also used as one both by building regulations in operation and assessee. It is only for this situation that r. 1BB specifically provides that where unbuilt area is larger than specified are there should be proportionate addition to value determined for property. In circumstances, authorities below were not at all justified in bifurcating property and valuing land separately when it was part of single property which came under purview of r.1BB and had been valued thereunder. We, therefore, delete addition of Rs. 4,50,000. We direct WTO to recompute net wealth of assessee. In result, appeal is allowed. *** SMT. A.K. PADMAVATHI AMMAL v. WEALTH-TAX OFFICER