Section 114(3)(iii) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(iii)user category, that is to say, (a) residential, (b) commercial (shops or the like), (c) offices, (d) hotels (upto 4 stars), (e) hotels (more than 4 stars), (f) banks, (g) industries and factories, (h) school and college building or building used for educational purposes, (i) malls and (j) any other building or land not covered by any of the above categories,