Section 189 in Uttar Pradesh Municipal Corporation Act, 1959
189. Alternative to payment of Betterment tax.
(1)A person liable to pay Betterment tax may at his option instead of paying thereof to the Corporation, execute an agreement with the Corporation to leave the said payment outstanding as a charge on his interest in the land, subject to the payment in perpetuity of interest at the rate of 6 per cent per annum.(2)A person who has exercised his option under sub-section (1) may, at any time, subject to his giving six months' notice of his intention, pay the amount of Betterment tax assessed under Section 188.
