Section 4(3) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(3)Municipal Commissioner shall accordingly arrange all buildings in a ward in maximum number of nine different groups and in ease of all vacant plots of land, in maximum number of three different groups as shown below:-(a)in case of building the nine groups shall be as follows (i)pakka building with R.C.C roof situated on a road having a width of more than 24 meters.(ii)pakka building with R.C.C roof situated on a road having width of 12 meters 24 meters.(iii)Pakka building with R.C.C. roof situated on a road having a width less than 12 metres(iv)Other pakka building situated on a road having a width of more than 24 meters.(v)Other pakka building situated on a road having a width of 12 meters to 24 meters.(vi)Other pakka building situated on a road having width less than 12 meters.(vii)Kachcha building situated on a road having a width of more than 24 meters.(viii)Kachcha building situated on a road having a width of 12 meters to 24 meters.(ix)Kachcha building situated on a road having width less than 12 meters.(b)In case of land, the three groups will be as follows-(i)Land situated on a road having a width of more than 24 meters;(ii)Land situated on a road having a width of 12 meters to 24 meters;(iii)Land situates on a road having less than 12 meters]
