Section 140(1)(a) in The U.P. Municipalities Act, 1916
(a)in the case of railway stations, colleges, schools, hotels, factories, commercial buildings and other non-residential buildings, twelve times the value arrived at on multiplying with multiplier to be fixed by rules in the monthly rate of rent per square foot of residential buildings fixed under clause (b) with the covered area of the buildings or open area of the land or both, as the case may be.