Levy of surcharge on tax or user charge or fee.

Subject to the provisions of sub-section (1), the Municipality may levy, at a different rate, a surcharge on a tax, or user charge, orfee on - (a) a premises in an area which is categorized as a- Si) commercial area, or (ii) non-commercial area, and (b) a premises, depending upon its use for- (i) residential purpose, or (ii) non-residential purpose. Explanation I.-"commercial area" shall mean an area for the activity of buying and selling, especially on a large scale, and declared as such by the Municipality by notification, and "non- commercial area" shall, accordingly, mean an area which is not a commercial area. Explanation II.-"residential purpose" shall mean a purpose designed for people to live in, and "non-residential purpose" shall, accordingly, mean a purpose which is not a residential purpose.