Wealth Tax Query

Hi,

In Income Tax, while calculating income from House Property, decution u/s 24 in respect of Municipal Taxes is available only if it is actually paid...

My question is In Wealth tax, in valuing immovable property deduction is  in respect of Municipal Taxes can be claimed to arrive at the Net maintenable Rent... Whether such deduction is available even if municipal taxes are not paid by the assessee...? Kindly help. Thanks