Section 4(3)(b) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(b)In case of land, the three groups will be as follows-(i)Land situated on a road having a width of more than 24 meters;(ii)Land situated on a road having a width of 12 meters to 24 meters;(iii)Land situates on a road having less than 12 meters]