Section 124B(1) in The Maharashtra Regional and Town Planning Act, 1966
(1)(a)For the purposes of assessing the development charge, the user of land and building shall be classified under the following categories, namely:-(i)Industrial;(ii)Commercial;(iii)Residential;(iv)Institutional.(b)In classifying the user of land and building under any of the categories mentioned in clause (a), the predominant purpose for which such land and building is used shall be the basis for such classification.