Section 32(1) in The Jammu and Kashmir Development Act, 1970
(1)Where in the opinion of the Authority, as consequence of any development having been in any zone, the value of any property in that zone or executed by the Authority in any area other than the zone,which has been benefited by the development, has increased or will increase, the Authority shall be entitled to levy upon the owner of the property or any person having an interest therein a betterment charge in respect of the increase in value of the property resulting from the execution of the development:Provided that no betterment charges shall be levied in respect of lands owned by the Government or any local authority.
