THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959
Section 184. Betterment tax
Betterment tax means a tax to be charged on the increase in the value of the land comprised in a scheme put into operation under Chapter XIV, but not actually required for the execution thereof, or on the increase in the value of any land adjacent to and within one quarter of a mile of the boundaries of such scheme, provided that such adjacent land is situated within the City.\br@s
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