(1) For the purposes of clause (a) of section 6B, lands or buildings used for a non-residential purpose means lands or buildings used for a non-residential purpose [as defined in Explanation 1 in Schedule A.]
(2) Where any land or building is used partly for a residential purpose and partly for a non-residential purpose, then for the purpose of determining the rate of tax specified in Schedule C, the annual letting value of the entire land or building shall be taken into account ; but for calculating the actual amount of the tax at the rate aforesaid, the annual letting value of the portion of the land or building used or intended to be used for non-residential purpose only shall be taken into account.
(3) Where any question arises as to whether any land or building is used or intended to be used for a residential purpose or non-residential purpose, the question shall be referred for decision to the collector. The Collector shall, after holding a summary inquiry, record his decision.
(4) An appeal may be made against such decision to such authority as the State Government may, by notification in the Official Gazette, specify for the whole or any part of the State. The period within which such appeal may be made shall be sixty days from the date of receipt of the decision of the Collector.