Section 4C(6)(a) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(a)Building in which the system of rain water harvesting or ground water recharging is installed and operational provided or at least 40% of the area is covered by the plantation and greenery or proper and adequate parking lots are available or if engaged in trade or manufacture or any activity which causes pollution, but effective anti pollution measures have been adopted, shall be provided incentive to each by giving rebate of 2% in its annual value. Provided that the above rebates shall be granted on year to year basis after verifying the existence and proper up keep of the facilities and measures mentioned under this clause: