Section 154(1A)(c) in The Mumbai Municipal Corporation Act, 1888
(c)user category, that is to say, (i) residential, (ii) commercial (shops, or the like), (iii) offices, (iv) hotels (upto 4 stars), (v) hotels (more than 4 stars), (vi) banks, (vii) industries and factories, (viii) school and college building or building used for educational purposes and (ix) malls and (x) any other building or land not covered by any of the above categories,