Section 34(3)(f) in The Kerala Panchayat Buildings Rules, 2011
(f)Group E - Office or Business building shall include any building or part of a building having a total floor area of more than 300 sq: metres which is used for transaction of public or private business or for accommodating offices of public or private agencies or for keeping of records, accounts and similar purposes. Local, State and Central Government offices, buildings for office purposes constructed by private sector and quasi government agencies and buildings for the use of defense purposes, court houses, public utility buildings, [***] [Omitted 'slaughter houses' by Notification No. S.R.O. No. 26/2014, dated 10.1.2014 (w.e.f. 14.2.2011).], jails and prisons are included in this group. All Information Technology Buildings are also included in this group. Further, in the case of Government Owned Information Technology Parks, Government Approved Private Information Technology Parks and Government Approved Private Information Technology Buildings; all buildings or part of buildings intended for providing ancillary or support services, amenities and utilities such as offices, residences, social amenities, recreational facilities, commercial establishments etc shall also fall under this occupancy group.