Section 9 in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
9. Definitions of use-wise categories of buildings.
-For the purposes of clause (f) of sub-section (1) of section 116 A, the use-wise(a)"residential building" shall mean any building used for dwelling purposes by a family/families/individual but excludes any premises for commercial use including lodging, guest house, hotel or similar purposes:(b)"business building" shall mean any building or part thereof used for transaction of business or for keeping of accounts and records or for similar other purposes, and such buildings shall include(i)offices (other than offices of Central Government, State Government and local bodies), banks, professional establishments, court houses, and libraries for the principal function of transaction of public business and keeping of books and records;(ii)office buildings (premises) solely or principally used as office or for office purpose; and(iii)one and two star hotels, restaurants, lodges and guest houses; (c) "mercantile building" shall mean any building or part thereof used as shops, stores or markets for display or sale of merchandise, either wholesale or retail, or for office, storage or service facilities incidental to the sale of merchandise and located in the same building, and such buildings shall include establishments wholly or partly engaged in wholesale trade, manufacturer's whole-sale outlets (including related storage facilities), warehouses, and establishments engaged in truck transport (including truck transport booking agencies), and subscriber trunk dialing and international subscriber dialing booths;(d)"building for recreation and sports purposes" shall mean any building or part thereof where groups of people congregate or gather for amusement or recreation or for sports, or similar other purposes, and such buildings shall include theatres, motion picture houses, drive-in-theatres, assembly halls, city halls, town halls, auditoria, exhibition halls, museums, baratghars, skating rings, gymnasia, dance halls, club rooms, gymkhanas, health and sports clubs, bowling alleys, stadia, and recreation piers;(e)"industrial building" shall mean any building or structure or part thereof in which products or materials of all kinds and properties are fabricated, assembled or processed as in assembly plants, and such buildings shall include laboratories, power plants, smoke houses, refineries, gas plants, mills, dairies, factories, workshops, automobile repair garages, and printing presses, but the portion of the building for purposes other than purposes specified in this clause shall be assessed separately according to its use;(f)"hazardous building" shall mean any building or part thereof used, for the storage, handling, manufacture or processing of radioactive substances or of highly combustible or explosive materials or products, which are liable to burn with extreme rapidity or which may produce poisonous fumes or explosions during storage, handling manufacture of processing or which involve highly corrosive, toxic or noxious alkalis, acids or other liquids, gases or chemicals producing flames, fumes, explosions or mixtures of dust or which result in the division of matter into fine particles subject to spontaneous ignition;(g)"hospital and nursing home" shall mean any establishment running under the licence of hospital or nursing home, as the case may be, from a competent authority, other than those covered by clause (iv) of sub-section (1) of section 115 of the Act and clause (ii) of item (I) of Bye-law 9 of these Bye-laws;(h)"education buildings" shall means any building or structure or part thereof, used as a school, college or other educational purpose other than those covered by clause (iv) of sub-section (1) of section 115 of the Act and clause (i) of item (I) of Bye-law 9 of these Bye-laws;(i)"public purpose" shall include(i)the purposes of education intended to be imparted by a Central Government school or State Government school, or a school wholly aided by the Central Government or the State Government, or a municipal school, or any other educational institution run by a registered society making no profit or a public charitable trust spending its income for the benefit of public or students, charging students with a small or nominal fee and the fee being charged by such schools may not exceed such amount as may be specified by the Corporation from time to time as per laid down procedure, provided that the income or profit if any, of such an institution is in total redeployed and ploughed back for its expansion and improvement and no part thereof is in any way diverted for any other purpose whatsoever,(ii)the purposes of public health, medical treatment, culture, or sports, ensured or organized by Government institutions or institutions wholly aided by the Government or the Corporation, or any other public institution such as a society making no profit, or a public charitable trust spending its income for the benefit of public, or patients, or sports persons, or similar other persons, charging them with a small or nominal fee and the fee being charged not to exceed such amount as may be specified by the Corporation from time to time as per laid down procedure, provided that the income or profit, if any, of such an institution is in total redeployed and ploughed back for its expansion or improvement and no part thereof is in any way diverted for any other purpose whatsoever,(iii)the purposes of offices of the Central Government, State Government and local bodies (other than offices of Government company or a statutory corporation which has a corporate personality of its own),(iv)the purposes of socio-cultural complex, old age houses and students' hostels run by educational institutions. Central Government, State Government or registered societies recognised by the Corporation.(j)"farmhouse" shall mean a farmhouse as defined in the Master Plan for Delhi 2001;(k)"star hotels" shall mean hotels classified as three star and above by the Ministry of Tourism, Government of India;(1)"towers" shall include TV towers, cable towers, telecom towers or any other tower erected on the surface or top or on any other open space of a building;(m)"hoardings" shall mean large boards used to display advertisements, erected on poles, on the ground or on a building;
