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THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

Section 185. Amount of Betterment tax

The Betterment tax shall be an amount equal to one-half of the difference between the market value of the land on the date specified in the public notice under sub-section (2) of section 187 and the market value of such land on or immediately before the date on which the scheme was finally notified under Chapter XIV :\br@s Provided that for the purposes of calculation under this section the land shall be treated as free of all buildings.\br@s

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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