Can 2 houses be considered as one house

For Wealth Tax

The assessee owns three residential houses.. one at bandra and the other 2 at andheri. The Andheri lats are adjacent flats but not physically combined. These 2 flats are not let out.

Can the assessee consider the 2 andheri flats as one?

Can the assessee take under his wealth tax computation as follows:

1. house at bandra                                             50lacs     
2. house at andheri (both as one house)      150lacs

                                                                        total         200lacs                                       less: exempt u/s 5(vi) [ie 2 houses at

              andheri as one house]                                 (150lacs)

        Net Taxable wealth                                                 50 lacs