Section 114(1)(c) in Maharashtra Land Revenue Code, 1966
(c)[ used for purposes of commerce, shall be thrice the standard rate of non-agricultural assessment in the areas within the limits of all the other municipal corporations, excluding the area of the Mumbai City District in the Mumbai Municipal Corporation area, and twice the standard rate of non-agricultural assessment in the remaining urban areas of the State;] [This clause was substituted for clause (c) by Maharashtra 23 of 1999, section 4(a).]