Section 4C(6) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(6)Incentive - Incentive to the owners or occupiers of non residential buildings may be provided by giving rebates in the annual value of the building or land as the case may be in the following manner:(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:(b)Annual value of the such building as mentioned in Clause (a) shall be increased by 2% if this building does not provide measure mentioned in Clause (a).]
