Section 4(3)(a) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(a)in case of building the nine groups shall be as follows (i)pakka building with R.C.C roof situated on a road having a width of more than 24 meters.(ii)pakka building with R.C.C roof situated on a road having width of 12 meters 24 meters.(iii)Pakka building with R.C.C. roof situated on a road having a width less than 12 metres(iv)Other pakka building situated on a road having a width of more than 24 meters.(v)Other pakka building situated on a road having a width of 12 meters to 24 meters.(vi)Other pakka building situated on a road having width less than 12 meters.(vii)Kachcha building situated on a road having a width of more than 24 meters.(viii)Kachcha building situated on a road having a width of 12 meters to 24 meters.(ix)Kachcha building situated on a road having width less than 12 meters.