A real estate project developed by a renowned developer by acquiring of piece of land and an adjacent property( through registered deed of development) the owner of the adjacent land also give registered power of attorney to the developer. the two parties acquired a single holding in municipallity through proper assessment certificate without any deed of amalgamation. now one customer is willing to purchase a flat in that project, all the chain deed of property verified and tsir is raised but bank is insisting for a registered amalgamation certificate. as per government of west bengal registered deed of amalgamation is not required for assessment and evaluating land. what is the correct clarification of this case?