Section 4(2) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(2)Municipal Commissioner shall classify the nature of construction of buildings falling, within the provisions of section 174 of the Act. on the following basis: -(a)pakka building with R.C.C. roof or R.B. roof.(b)any their pakka building ; or(c)Kachacha building that is all other building not covered in clauses (a) and (b).
