Section 186. Payment of Betterment tax

Where a 1Corporation has imposed a tax mentioned in clause (f) of sub-section (2) of section 172 every owner of land mentioned in section 184 or any person, having an interest therein in respect of the increase in the value of such land, shall in the manner hereinafter provided pay to the 1Corporation such Betterment tax as may be determined by the 2Municipal Commissioner.\br@s