Section 1 in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
1. Short title, extent and commencement.
(1)these rules may be called the Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000.(2)They shall apply to all Municipal Corporation in Uttar Pradesh except the area which has been included in the city within the last ten years and a building constructed in a plot of land measuring thirty square meters or having a carpet area upto fifteen square meters, if the owner of such building does not own any other building in the city.(3)They shall come into force with effect from the date of their publication of the notification in the Gazette.
