For payments of municipal tax online, the definition of built up area under Rule (2) (vi) is reproduced: “Built up area” means total area covered by building or high rise buildings above the plinth level, and including all covered area like basement, mezzanine flooring, balcony whether covered or not; garage area, constructed boundary of swimming pool, fuel storage tanks constructed underground or above the ground, storage of merchandise in open space like timber, granite, bricks etc, stilts meant for parking and telecommunication and other towers and hoardings erected on the surface or top or any other open space of land or building but does not include:
(a) courtyard at the ground level, garden, rocky area, well and well structures, plant, nursery platform around a tree, overhead water tank, fountain, bench with open top and the like
(b) drainage, culvert, conduit, catch-pit, gully pit, chamber gutter and the like
(c) compound or boundary wall, chajja, uncovered staircase, watchman booth/pump house not exceeding three-square meters and sump tank.