Section 2 in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context-(a)"Act" means, the Uttar Pradesh Municipal Corporation Act, 1959;(b)"group of building" means the group of building mentioned under Rule 4;(c)"group of land " means the group of land mentioned under Rule 4;(d)"kachcha building" means a building which is not a pakka building;[(d-1) "non residential building" means any building or space or land or house or part thereof which is not residential and which is covered under clause (1) of sub section (1) of section 174 of the Act;] [Inserted by Notification No. 1463/9-9-2013-85J/05TC, dated 21.11.2013.](e)"notified bank " means the bank or banks notified by the "Municipal Corporation" or depositing the amount of tax with statement of self-assessment ;(f)"Property" means or a building or land or both as the case be;(g)"Pakka building" means a building walls where of are made of bricks or stone or other like material;(h)"Statement of self-assessment" means the statement of self-assessment to be filled by the owner or occupier in Form "A" appeneded to these rules;(i)"Carpet area" means the carpet area referred to in the Explanation (d) of Sub-section(1) of Section 174 of Act;(j)"Covered Area" means covered area of every over plinth area on which the building is sonstructed;(k)"Annual value" means the annual value reffered to in under Section 174 of the Act;(l)"Monthly Rate" of rent means the per square foot monthly rent of the carpet area of a building or the land, as the case may be, prescribed by the Municipal Commission in according with the Rule 4-B;(m)"Residential building" means the building every unit of which is in the occupation of a person residing there in and shall include a building having provision of residential use but does not include a hotel, lodge or any other building being used for commercial purpose.
