Section 14(3)(a) in The M.P. Municipality (Determination of Annual Letting Value of Building/Lands) Rules, 1997
(a)on the basis of quality of construction-(i)Buildings having roof made by R.C.C., R.B.C. or stone;(ii)Buildings having roof made by sheets of cement or iron or tiles;(iii)Other semi-pakka or kuccha building which does not fall under sub-clause (i) or (ii).