Complex sentence: Property tax or'house tax' is a local tax on buildings, along with appurtenant land, and imposed on Possessor (certainly, not true custodian of property as per 1978,44th amendment of constitution).
Split into simpler sentences: Property tax or'house tax' is a local tax on buildings, along with appurtenant land. It is and imposed on the Possessor (not the custodian of property as per 1978,44th amendment of constitution).