(1) (a) For the purposes of assessing the development charges, the use of land and building shall be classified under the following categories:—
(i) Industrial;
(ii) Commercial;
Rates of Development charges.
34 [Act No. 1 of 1975]
(iii) Residential;
(iv) Agricultural; and
(v) Miscellaneous.
(b) In classifying the use of land and building under any of the categories mentioned in clause (a), the predominant purpose for which such land and building are used shall be the main basis for such classification.
(2) The rates of development charges shall be determined on the proposed use of land or building:—
(a) in the case of development of land, at a rate to be prescribed per hectare for that area;
(b) in the case of development of building at a rate to be prescribed per square meter of floor area for that area:
34[Provided that such rates of development charges shall not exceed rupees three hundred per square meter in the case of development of land and rupees one hundred and twenty five per square meter in the case of development of building:]
Provided further that where land appurtenant to a building is used for any purpose independent of the building, development charge may be levied separately for the building and the land.