Section 4(1) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(1)Municipal Commissioner shall classify the location of property falling within the provisions of section 174 of the Act, wardwise and thereafter within each ward, it shall be classified basing on the situation of property on three different types of roads, namely:-(a)roads having a width of more than 24 metres.(b)roads having a width of 12 metres to 24 metres,(c)roads having a width less than 12 metres.
