Section 116(1)(c) in The City of Nagpur Corporation Act, 1948
(c)buildings and lands of a rental value of not more than [twenty-four rupees] [The words 'twenty-four rupees' were substituted for the words 'six rupees' by M. P. Act XIV of 1953, Section 6(a)(ii).] per annum where such building or land is occupied by the owner, and he does not possess any other building or land within the limits of the Corporation.